Assessment of Corporate Income Tax Revenues in the Light of Their Current Determinants

Slavomira Tahlova and Anna Banociova

Montenegrin Journal of Economics, 2019, vol. 15, issue 1, 87-97

Abstract: Purpose- Based on the literature review, the purpose of the paper is to determine tax and non-tax determinants of corporate income tax revenues and assess their impact. The purpose of this paper is to point out to the current determinants that have a link to the amount of corporate income tax revenues and play an important role in tax policy making, through an empirical assessment. Methodology- The empirical assessment of the research purpose specifies an econometric model draft of panel regression. The model is based on the decomposition of the share of corporate income tax revenues in relation to GDP into individual components that affect these revenues.

Date: 2019
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