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Influence of corporate tax on business organizational form in the Czech Republic

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Datum publikování

2016

Vedoucí práce

Oponent

Název časopisu

Název svazku

Vydavatel

Oeconomica

Abstrakt

The goal of this paper is to determine influence of corporate tax in the Czech Republic on decision, whether the owner of business will choose corporate or non-corporate type of organizational form for his business. By examining data from 1993-2015 about changes of relevant tax rates and numbers of corporate and noncorporate type of business each year this research tries to find answer. The influence is connected with the issue of double taxation of profits of corporate type of business. Corporate income is taxed twice by corporate tax and income tax, while non-corporate type of business is taxed only once, but owner also have to pay social and health insurance from the profits. The results suggest low level direct dependency between corporate tax and ratio of number of corporate and non-corporate business. This result is inconsistent with previous studies on this subject and needs to be investigated further by expanded theoretical model in the future study.

Rozsah stran

p. 96-100

ISSN

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Projekt

Zdrojový dokument

Proceedings of the 21th International conference Theoretical and Practical Aspects of Public Finance 2016

Vydavatelská verze

http://kvf.vse.cz/wp-content/uploads/2016/09/OK_A5-sborn%C3%ADk-TPAVF-2016.pdf

Přístup k e-verzi

open access

Název akce

Theoretical and Practical Aspects of Public Finance 2016 (15.04.2016 - 16.04.2016)

ISBN

978-80-245-2155-8

Studijní obor

Studijní program

Signatura tištěné verze

Umístění tištěné verze

Přístup k tištěné verzi

Klíčová slova

double taxation, corporate tax, business organizational form, dvojité zdanění, daň z příjmu právnických osob, právní forma podnikání

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