Stanovení a posouzení efektivní sazby korporátní důchodové daně v podmínkách České republiky

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Vysoká škola báňská - Technická univerzita Ostrava

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The objective of the thesis is to focus on determining the Effective Rate of Corporate Income Tax in the Czech Republic. Two segments are considered, The most significat czech family companies and The most significant czech companies. There are used statistical tests - Kolmogorov-Smirnov test, Wilcoxon test, Friedman test and Kruskal-Wallis test. The influence of company charakteristic on Effective Rate of Corporate Income Tax is analysed.

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Statutory Rate of Corporate Income tax, Effective Rate of Corporate Income Tax, Kolmogorov-Smirnov test, Wilcoxon test, Friedman test, Kruskal-Wallis test

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