Květa Kubátová
Biographic Data
| ID | 4125520 |
|---|---|
| NAME | Květa Kubátová |
| GIVEN NAMES | Květa |
| FAMILY NAME | Kubátová |
| SIGNATURE | KUBÁTOVÁ K |
| AFFILIATIONS | Prague University of Economics and Business |
| VERIFIED | No |
| TOTAL WORKS | 2 |
| TOTAL CITATIONS | 6 |
| WORKS AS AUTHOR | 2 |
| WORKS AS EDITOR | 0 |
| FIRST PUBLICATION YEAR | 2009 |
| LATEST PUBLICATION YEAR | 2011 |
| H-INDEX | 1 |
Identification and Quantification of Tax Reliefs in the Czech Republic in the Year 2008
Tax reliefs (tax expenditures) in the Czech Republic, as well as in other countries, are frequent topic of political and public finance discussion. Sometimes they are presented in a positive spirit as administratively inexpensive tool for promoting desirable public policies. More often, however, they are presented negatively, as an exception, which complicates the tax system and causes distortions. This article aims to identify and quantify the t…
Regression analysis of factors influencing corporate tax revenues in OECD countries
The purpose of this paper is to run a panel regression analyzing the impact of economic, legislative and social factors on corporate tax revenues, as defined by existing empirical and theoretical literature. Literature which directly addresses factors influencing corporate income tax revenues is quite limited - in respect of number of papers as well as in respect of the range of examined countries and/or time period. The latest and key papers inc…
Regression analysis of factors influencing corporate tax revenues in OECD countries
The purpose of this paper is to run a panel regression analyzing the impact of economic, legislative and social factors on corporate tax revenues, as defined by existing empirical and theoretical literature. Literature which directly addresses factors influencing corporate income tax revenues is quite limited - in respect of number of papers as well as in respect of the range of examined countries and/or time period. The latest and key papers inc…
Identification and Quantification of Tax Reliefs in the Czech Republic in the Year 2008
Tax reliefs (tax expenditures) in the Czech Republic, as well as in other countries, are frequent topic of political and public finance discussion. Sometimes they are presented in a positive spirit as administratively inexpensive tool for promoting desirable public policies. More often, however, they are presented negatively, as an exception, which complicates the tax system and causes distortions. This article aims to identify and quantify the t…
Regression analysis of factors influencing corporate tax revenues in OECD countries
The purpose of this paper is to run a panel regression analyzing the impact of economic, legislative and social factors on corporate tax revenues, as defined by existing empirical and theoretical literature. Literature which directly addresses factors influencing corporate income tax revenues is quite limited - in respect of number of papers as well as in respect of the range of examined countries and/or time period. The latest and key papers inc…
Identification and Quantification of Tax Reliefs in the Czech Republic in the Year 2008
Tax reliefs (tax expenditures) in the Czech Republic, as well as in other countries, are frequent topic of political and public finance discussion. Sometimes they are presented in a positive spirit as administratively inexpensive tool for promoting desirable public policies. More often, however, they are presented negatively, as an exception, which complicates the tax system and causes distortions. This article aims to identify and quantify the t…
Accounting (2 works) · Accounting (2 works) · Corporate Taxation and Avoidance (2 works) · Economic and Fiscal Studies (2 works) · Economics (2 works) · Macroeconomics (2 works) · Public economics (2 works) · Revenue (2 works) · Tax avoidance (2 works) · Tax reform (2 works)