Identification of causes of differences in statutory and effective rates of corporate taxes
Although the existence of the corporate tax itself is a subject of controversy, it has been currently implemented in all EU countries except of Estonia where only distributed profits are taxed. The statutory (nominal) rate of the corporate tax itself does not say very much about the size of the corp...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Mendel University Press
2012-01-01
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| Series: | Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis |
| Subjects: | |
| Online Access: | https://acta.mendelu.cz/60/2/0391/ |