<abstract xmlns="http://www.w3.org/1999/xhtml"><p> The aim of this work is to evaluate the effective corporate tax rate in the Moravian-Silesian Region in the Czech Republic on the basis of a backward-looking micro view. The results obtained are then compared with other methods of measuring the tax burden, especially with the corporate tax quota and effective corporate tax rate based on a backward-looking macro view and its components. The tax burden will be evaluated for the period 2007-2010 in order to capture the effects of the economic crisis. It is clear that the effective tax rate computed according to the backward-looking micro view and corporate tax quota confirms the results of a number of empirical studies because, in comparison to an effective marginal tax rate based on the macro view, they reflect fluctuations in business cycles.</p></abstract>

The aim of this work is to evaluate the effective corporate tax rate in the Moravian-Silesian Region in the Czech Republic on the basis of a backward-looking micro view. The results obtained are then compared with other methods of measuring the tax burden, especially with the corporate tax quota and effective corporate tax rate based on a backward-looking macro view and its components. The tax burden will be evaluated for the period 2007-2010 in order to capture the effects of the economic crisis. It is clear that the effective tax rate computed according to the backward-looking micro view and corporate tax quota confirms the results of a number of empirical studies because, in comparison to an effective marginal tax rate based on the macro view, they reflect fluctuations in business cycles.

Effective Tax Rates in the Moravian-Silesian Region

Faculty of Economics,VSB– Technical University of Ostrava, Sokolska´ trˇ. 33, 701 21 Ostrava, Czech Republic

DANUBE

{"article-title":"Effective Tax Rates in the Moravian-Silesian Region"}

The aim of this work is to evaluate the effective corporate tax rate in the Moravian-Silesian Region in the Czech Republic on the basis of a backward-looking...

Effective Tax Rates in the Moravian-Silesian Region

Published Online: Apr 11, 2013

Page range: 83 - 92

DOI: https://doi.org/10.2478/danb-2013-0004

Keywords
Effective Tax Rate, Corporation, Backward-Looking, Micro View

This content is open access.

Effective Tax Rates in the Moravian-Silesian Region

Published Online: Apr 11, 2013

Page range: 83 - 92

DOI: https://doi.org/10.2478/danb-2013-0004

KeywordsEffective Tax Rate, Corporation, Backward-Looking, Micro View

This content is open access.

Keywords
Effective Tax Rate, Corporation, Backward-Looking, Micro View