[
Baranová, V., Janíčková, L. (2015). Effective Corporate Tax Rates in the Selected Sectors: The Case of the Czech Republic. In Proceedings of the 12th International Scientific Conference on Economic Policy in the European Union Member Countries. Ostravice, Czech Republic, pp. 22–34.
]Search in Google Scholar
[
Belz, T., Von Hagen, D., Steffens, C. (2017). R&D intensity and the effective tax rate: A meta-regression analysis. Journal of Economic Surveys, 31(4), 988–1010. https://doi.org/10.1111/joes.12181.
]Search in Google Scholar
[
Council of the European Union. (2018). Council Directive (EU) 2018/822 of 25 May 2018 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation in relation to reportable cross-border arrangements. Official Journal of the European Union. Retrieved December 1, 2021, from https://eur-lex.europa.eu/eli/dir/2018/822/oj.
]Search in Google Scholar
[
Council of the European Union. (2016). Council Directive (EU) 2016/1164 of 12 July 2016 laying down rules against tax avoidance practices that directly affect the functioning of the internal market. Official Journal of the European Union. Retrieved December 12, 2021, from https://eur-lex.europa.eu/legalcontent/EN/TXT/?uri=uriserv:OJ.L.2016.193.01.0001.01.ENG&toc=OJ:L:2016:193:TOC.
]Search in Google Scholar
[
Delgado, F. J., Fernández-Rodríguez, E., Martínez-Arias, A. (2019b). Corporation effective tax rates and company size: evidence from Germany. Economic Research – Ekonomska Istraživanja, 31(1), 2081–2099. https://doi.org/10.1080/1331677X.2018.1543056.
]Search in Google Scholar
[
Delgado, F. J., Fernández-Rodríguez, E., Martínez-Arias, A., Presno, M. J. (2019a). Club convergence in the corporate income tax: The case of European effective rates. Physica A – Statistical Mechanics and its Applications, 523, 942–953. https://doi.org/10.1016/j.physa.2019.04.212.
]Search in Google Scholar
[
Dover, R., Ferrett, B., Gravino, D., Jones, E. A., Merler, S. (2015). Bringing transparency, coordination and convergence to corporate tax policies in the European Union: Part I: Assessment of the magnitude of aggressive corporate tax planning. European Union, Brussels. https://doi.org/10.2861/386200.
]Search in Google Scholar
[
Dyreng, S. D., Hanlon, M., Maydew, E. L., Thornock, J. R. (2017). Changes in corporate effective tax rates over the past 25 years. Journal of Financial Economics, 124(3), 441–463. https://doi.org/10.1016/j.jfineco.2017.04.001.
]Search in Google Scholar
[
Fernández-Rodríguez, E., García-Fernández, R., Martínez-Arias, A. (2019). Influence of Ownership Structure on the Determinants of Effective Tax Rates of Spanish Companies. Sustainability, 11(5), Article Number: 1441. https://doi.org/10.3390/su11051441.
]Search in Google Scholar
[
Financial Administration of the Czech Republic. (2019a). Daňová statistika [Tax statistics]. Retrieved December 11, 2021, from https://www.financnisprava.cz/cs/dane/analyzya-statistiky/danova-statistika.
]Search in Google Scholar
[
Financial Administration of the Czech Republic. (2019b). Vývoj inkasa vybraných daní v ČR v letech 1993–2018 [Development of collection of collected taxes in the Czech Republic in the years 1993–2018]. Retrieved December 11, 2021, from https://www.financnisprava.cz/cs/dane/analyzy-a-statistiky/udaje-z-vyberu-dani.
]Search in Google Scholar
[
Irlacher, M., Unger, F. (2018). Effective tax rates, endogenous mark-ups and heterogeneous firms. Economics Letters, 173, 51–54. https://doi.org/10.1016/j.econlet.2018.08.035.
]Search in Google Scholar
[
Jaafar, A., Thornton, J. (2015). Tax Havens and Effective Tax Rates: An Analysis of Private versus Public European Firms. International Journal of Accounting, 50(4), 435–457. https://doi.org/10.1016/j.intacc.2015.10.005.
]Search in Google Scholar
[
Janský, P. (2019). Effective Tax Rates of Multinational Enterprises in the EU (A Report Commissioned by the Greens/EFA Group in the European Parliament, 2019). Retrieved December 13, 2021, from https://www.greens-fa.eu/files/doc/docs/356b0cd66f625b24e7-407b50432bf54d.pdf.
]Search in Google Scholar
[
Jiang, Y. F., Li, J., Cheng, Z. Y. (2018). Enterprise effective tax rate, R&D investment, exports and productivity convergence. Journal of Discrete Mathematical Sciences & Cryptography, 21(6), 1263–1268. https://doi.org/10.1080/09720529.2018.1525911.
]Search in Google Scholar
[
Khour, S., Elexa, L., Istok, M., Rosova, A. (2019). A Study from Slovakia on the Transfer of Slovak Companies to Tax Havens and their Impact on the Sustainability of the Status of a Business Entity. Sustainability, 11(10), Article Number: 2803. https://doi.org/10.3390/su11102803.
]Search in Google Scholar
[
Koštuříková, I. (2015). Effective Corporate Taxation and Statutory Tax Rate. In Proceedings of the 7th International Scientific Conference on Finance and Performance of Firms in Science, Education and Practice. Zlín, Czech Republic, pp. 716–727.
]Search in Google Scholar
[
Lisztwanová, K., Ratmanová, I. (2015). The Effective Tax Rate of the Czech Companies. In Proceedings of the 10th International Scientific Conference on Financial Management of Firms and Financial Institutions. Ostrava, Czech Republic, pp. 668–676.
]Search in Google Scholar
[
Mladineo, L., Susak, T. (2016). Determinants of Effective Tax Rate. In Proceedings of the 16th International Scientific Conference on Economic and Social Development – The Legal Challenges of Modern World. Split, Croatia, pp. 597–606.
]Search in Google Scholar
[
Němec, D., Dulák, S. (2017). Modelling effective corporate tax rate in the Czech Republic. In Proceedings of the 35th International Conference Mathematical Methods in Economics (MME 2017). Hradec Králové, Czech Republic, pp. 511–516.
]Search in Google Scholar
[
Onofrei, M., Vintilă, G., Gherghina, ¸S. C., Păunescu, R. A., Oprea, F. (2018). Do Firm Characteristics Influence Effective Corporate Tax Rate? Empirical Evidence from a Panel of Former Communist Eastern European Markets. Transformations in Business & Economics, 17(2B), 622–639.
]Search in Google Scholar
[
Procházka, D. (2017). Financial Performance and Effective Tax Rates of Czech Subsidiaries under Foreign Control. In Proceedings of the 20th Annual International Conference on Enterprise and Competitive Environment. Mendel University, Brno, Czech Republic, pp. 683–693.
]Search in Google Scholar
[
Stamatopoulos, I., Hadiidema, S., Eleftheriou, K. (2019). Explaining corporate effective tax rates: Evidence from Greece. Economic Analysis and Policy, 62, 236–254. https://doi.org/10.1016/j.eap.2019.03.004.
]Search in Google Scholar
[
Šimková, N. (2016). Effective Average Tax Rate of Capital Applied to the Slovak Conditions. Politická ekonomie, 64(1), 51–64. https://doi.org/10.18267/j.polek.1054.
]Search in Google Scholar
[
Vintilă, G., Gherghina, ¸S. C., Păunescu, R. A. (2018). Study of effective corporate tax rate and its influential factors: Empirical evidence from emerging European markets. Emerging Markets Finance and Trade, 54(3), 571–590. https://doi.org/10.1080/1540496X.2017.141-8317.
]Search in Google Scholar
[
Yang, J., Metallo, V. (2018). The Emerging International Taxation Problems. International Journal of Financial Studies, 6(1), 1–10. https://doi.org/10.3390/ijfs6010006.
]Search in Google Scholar
