Comparison of the Impact of Taxes and Other Factors on the Behavior of Companies in the Old and New European Union Member States

Porovnání vlivu daní a dalších faktorů na chování podniků ve starých a nových členských státech Evropské unie

Jiří Kostohryz

Český finanční a účetní časopis, 2013, vol. 2013, issue 4, 55-69

Abstract: The aim of this paper is to try to prove using a panel regression analysis the influence of the EATR (Effective Average Tax Rates are the indicators that businesses take into account during decisions on their investments and methods of financing) and selected variables as explanatory variables on the own constructed indicators of the share of different types of financing and different investments into selected assets to the total amount of assets. The EU countries are divided into two groups for the purpose of article: the old and new member states. A comparison is made between these two groups of countries. The panel data were obtained from financial statements of selected EU companies. These data were obtained from the AMADEUS database.

Keywords: Effective tax rate; EATR; EU; Regression analysis; Efektivní zdanění; Panelová regresní analýza (search for similar items in EconPapers)
JEL-codes: H32 (search for similar items in EconPapers)
Date: 2013
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DOI: 10.18267/j.cfuc.352

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