Komparace faktorů výnosnosti korporátní daně pro vybrané státy Evropské unie

Abstract

The aim of the thesis is to compare and examine factors influencing the income of corporate tax of the Czech Republic, the Kingdom of Denmark, the Republic of Poland, the Republic of Austria and the Slovak Republic. For this purpose, econometric modeling is utilized using regression analysis. The selected factors include the tax rate, the size and profitability of the business sector, tax evasion, the rate of incorporation and cyclicality of economic growth. These potentially influencing factors are taken from specialized literature dealing with a similar topic. The aim of the thesis is also to verify the practical aspects of Arthur Laffer's Theory of Declining Tax Revenues with Rising Tax Rates.