<abstract xmlns="http://www.w3.org/1999/xhtml">

<p>When choosing the appropriate jurisdiction, trading companies need to consider many variables. This can include administrative burdens, the speed of establishment of a company, the granting of some degree of anonymity of ownership, and a friendly tax environment. This article is focused on finding the corporate effective tax rate in the Czech Republic in the period 2005–2017 with the database of the Czech tax administrator. In the light of the international tax law, the information concerning effective tax rates becoming necessary. The results of this study show that the nominal tax rate may not be decisive for the determination of the tax burden, as most countries allow the application of tax allowances and deductions and thus achieve virtually lower taxes.</p>
</abstract>

When choosing the appropriate jurisdiction, trading companies need to consider many variables. This can include administrative burdens, the speed of establishment of a company, the granting of some degree of anonymity of ownership, and a friendly tax environment. This article is focused on finding the corporate effective tax rate in the Czech Republic in the period 2005–2017 with the database of the Czech tax administrator. In the light of the international tax law, the information concerning effective tax rates becoming necessary. The results of this study show that the nominal tax rate may not be decisive for the determination of the tax burden, as most countries allow the application of tax allowances and deductions and thus achieve virtually lower taxes.

Czech Corporate Effective Tax Rate as Investors Costs Changes with Times

DANUBE

This work is licensed under the Creative Commons Attribution 4.0 International License.

{"article-title":"Czech Corporate Effective Tax Rate as Investors Costs Changes with Times"}

When choosing the appropriate jurisdiction, trading companies need to consider many variables. This can include administrative burdens, the speed of...

Czech Corporate Effective Tax Rate as Investors Costs Changes with Times

Published Online: Apr 10, 2023

Page range: 45 - 57

DOI: https://doi.org/10.2478/danb-2023-0003

Keywords
Effective Tax Rate, Nominal Tax Rate, Corporate Tax, Tax Base, Tax Collection Efficiency

© 2023 Jan Rohan et al., published by Sciendo

This work is licensed under the Creative Commons Attribution 4.0 International License.

Czech Corporate Effective Tax Rate as Investors Costs Changes with Times

Published Online: Apr 10, 2023

Page range: 45 - 57

DOI: https://doi.org/10.2478/danb-2023-0003

KeywordsEffective Tax Rate, Nominal Tax Rate, Corporate Tax, Tax Base, Tax Collection Efficiency

© 2023 Jan Rohan et al., published by Sciendo

This work is licensed under the Creative Commons Attribution 4.0 International License.

Keywords
Effective Tax Rate, Nominal Tax Rate, Corporate Tax, Tax Base, Tax Collection Efficiency