Kontaktujte nás | Jazyk: čeština English
dc.title | Corporate tax rates as a determinant for FDI in the EU | en |
dc.contributor.author | Cedidlová, Miroslava | |
dc.relation.ispartof | Innovation Vision 2020: Sustainable Growth, Entrepreneurship, and Economic Development, Vols 1-4 | |
dc.identifier.isbn | 978-0-9821489-8-3 | |
dc.date.issued | 2012 | |
dc.citation.spage | 1987 | |
dc.citation.epage | 1999 | |
dc.event.title | 19th International-Business-Information-Management-Association Conference | |
dc.event.location | Barcelona | |
utb.event.state-en | Spain | |
utb.event.state-cs | Španělsko | |
dc.event.sdate | 2011-11-12 | |
dc.event.edate | 2011-11-13 | |
dc.type | conferenceObject | |
dc.language.iso | en | |
dc.publisher | International Business Information Management Association (IBIMA) | en |
dc.subject | tax | en |
dc.subject | corporate tax rate | en |
dc.subject | foreign direct investment | en |
dc.subject | tax competition | en |
dc.description.abstract | In the beginning of the establishment of the EU, the aim was of it the harmonization of taxes. Corporate tax rates are used in each country of the EU and influence especially foreign direct investments. This paper is focused on the development of statutory corporate tax rates in the last 16 years (1995-2011) with emphasis on the original EU-15 members and new EU-12 countries. The objective is to verify the hypothesis that there is competition rather than harmonization in statutory corporate tax rates in the EU. To do so, statistical methods are used, especially standard deviation, coefficient of variance and linear regressive analysis. | en |
utb.faculty | Faculty of Management and Economics | |
dc.identifier.uri | http://hdl.handle.net/10563/1003310 | |
utb.identifier.rivid | RIV/70883521:28120/12:43868581!RIV13-MSM-28120___ | |
utb.identifier.obdid | 43868682 | |
utb.identifier.scopus | 2-s2.0-84896382355 | |
utb.identifier.wok | 000317549701080 | |
utb.source | d-wok | |
dc.date.accessioned | 2013-07-27T14:54:56Z | |
dc.date.available | 2013-07-27T14:54:56Z | |
utb.contributor.internalauthor | Cedidlová, Miroslava | |
utb.fulltext.affiliation | Miroslava Cedidlova Tomas Bata University in Zlin, Zlin, Czech Republic, cedidlova@rektorat.utb.cz | |
utb.fulltext.dates | - | |
utb.fulltext.sponsorship | This paper is one of the research outputs of the project “Efficiency of Investment Incentives in the Czech Republic” registered at IGA/FaME/2012/014. | |
utb.fulltext.faculty | - | |
utb.fulltext.ou | - |