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INVESTOR DECISION-MAKING IN THE CONTEXT OF THE EFFECTIVE CORPORATE TAXATION

Veronika Konečná, Alena Andrejovská

In the search for an analytical framework for financing and investment location, that is important to follow the tax tracts, which significantly contribute to the important decision of foreign investors. Corporate taxation is an important element of the tax system of European countries and the one of key factors that influence investors of companies in managing and deciding on the location of their investments and business activities. In terms of economic efficiency, tax systems should ideally be “neutral”, particularly as regards economic decisions. From this perspective, the location of investments in different countries in the international context should not face markedly different effect levels of taxation. The first and important dimension is a statutory tax rate, which is determined by the tax laws. It is the simplest and most affordable way to obtain tax information in country, but it is definitely not decisive. According to Bayer (2011), Gupta, (2007) Clausing (2007) and Mura (2019) it is important to monitor the overall tax burden that represents the size of the enterprise’s tax. In other words, it is important to monitor the proportion of taxes paid on the total income or profit of an enterprise in that country.
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ESTIMATION OF INTERNATIONAL TAX PLANNING IMPACT ON CORPORATE TAX GAP IN THE CZECH REPUBLIC

Lukáš Moravec, Jan Rohan, Jana Hinke

The issue of base erosion and profit shifting (BEPS) caused by multinational companies is a potential important impediment to tax collections. Because tax planning schemes utilized gaps and mismatches in tax rules to artificially shift profits to low or no-tax jurisdiction where there is insufficient of no economic activity (Hines, 2014; OECD, 2017). The Organization for Economic Co-operation and Development (OECD) has estimated the general annual revenue loss of USD 100 to 240 billion due to the BEPS OECD (2017). Dharmapala and Riedel (2013) focused on tax motivated income shifting between parent companies and their affiliates. The parent companies have almost 60% affiliates established in low-tax jurisdictions. It resulted in profit shifting from the high-tax parent companies’ jurisdictions to the low-tax affiliates’ jurisdictions where the profit is taxed with the lower tax rate.
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THE ROLE OF COUNTRY GOVERNANCE ON VALUE-ADDED TAX AND INEQUALITY

Sok-Gee Chan, Zulkufl y Ramly

Rising income inequality is a growing concern for governments due to its adverse effect on the poverty level, income distribution, social and institutional stability, which in turn impede the economic growth and may lead to political instability. Taxation has long been regarded as the key instrument in a fiscal policy to reduce income inequality via the redistribution of tax revenues to finance public goods and to correct for market-income inequality (Atkinson, 1991). Although prior studies have extensively investigated the effect of taxation on income inequality (Martinez-Vazquez et al., 2012), the findings are inconclusive especially in developing countries (Bird & Zolt, 2014).
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Vybrané aspekty kauzality daňové incidence

Ladislav Hájek, Eva Hamplová, Pavel Jedlička, Jaroslav Kovárník

Daň je charakterizována jako povinná, zákonem určená, neúčelová, neekvivalentní a pravidelná platba do veřejného rozpočtu. V souvislosti s daňovou problematikou se řeší nejčastěji otázky daňové zátěže, daňových sazeb apod., ale tento příspěvek se zaměřuje na jinou problematiku zdanění. Příspěvek vychází především z dat získaných v pilotním průzkumu projektu „Kauzality daňové incidence – základní východiska“, v rámci kterého byly mimo jiné respondentům pokládány otázky na spravedlnost zdanění a znalost daňové problematiky. Autoři v tomto příspěvku uvádí výsledky získané během dotazníkového šetření.
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Testing the Predicative Ability of the Tax Progressiveness Indices

Václav Friedrich, Kateřina Maková, Jan Široký

The even tax rate of personal income tax has been a part of the tax system in the Czech Republic since 1/1/2008. The Czech Republic has joined the group of countries that use the even tax rate. In 31/12/2008 this group included 7 countries in the framework of the European Union (Bulgaria, Czech Republic, Estonia, Latvia, Lithuania, Romania and the Slovak Republic), conversely there are 17 tax brackets in Luxembourg. The term "even tax" is misleading according to the authors.
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