The Impact of Implicit Rates on Corporate Tax Revenue in the EU Countries
The aim of this study is to determine whether in corporate income tax sphere exists the competition between states, which allows states with lower tax burdens to get higher tax revenues for the benefit of their budgets. The hypothesis is verified through a simple regression analysis using cross-sect...
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| Format: | Article |
| Language: | ces |
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Trnava University, Faculty of Law
2013-12-01
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| Series: | Societas et Iurisprudentia |
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| Online Access: | http://sei.iuridica.truni.sk/archive/2013/01/SEI-2013-01-Studies-Kubatova-Kveta.pdf |