Effective Tax Rates in the Moravian-Silesian Region

Lenka Janickova ()
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Lenka Janickova: VSB - Technical University of Ostrava

DANUBE: Law and Economics Review, 2013, issue 1, 83-92

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.

Keywords: Effective Tax Rate; Corporation; Backward-Looking; Micro View (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:cmn:journl:y:2013:i:1:p:83-92

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