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Comparison of the Impact of Taxes and Other Factors on the Behavior of Companies in the Old and New European Union Member States
[Porovnání vlivu daní a dalších faktorů na chování podniků ve starých a nových členských státech Evropské unie]

Author

Listed:
  • Jiří Kostohryz

Abstract

The aim of this paper is to try to prove using a panel regression analysis the influence of the EATR (Effective Average Tax Rates are the indicators that businesses take into account during decisions on their investments and methods of financing) and selected variables as explanatory variables on the own constructed indicators of the share of different types of financing and different investments into selected assets to the total amount of assets. The EU countries are divided into two groups for the purpose of article: the old and new member states. A comparison is made between these two groups of countries. The panel data were obtained from financial statements of selected EU companies. These data were obtained from the AMADEUS database.

Suggested Citation

  • Jiří Kostohryz, 2013. "Comparison of the Impact of Taxes and Other Factors on the Behavior of Companies in the Old and New European Union Member States [Porovnání vlivu daní a dalších faktorů na chování podniků ve starýc," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2013(4), pages 55-69.
    • Handle: RePEc:prg:jnlcfu:v:2013:y:2013:i:4:id:352:p:55-69
    DOI: 10.18267/j.cfuc.352
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    References listed on IDEAS

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    1. European Commission, 2010. "Taxation trends in the European Union: 2010 edition," Taxation trends 2010, Directorate General Taxation and Customs Union, European Commission.
    2. European Commission, 2007. "Taxation trends in the European Union: 2007 edition," Taxation trends 2007, Directorate General Taxation and Customs Union, European Commission.
    3. European Commission, 2013. "Taxation trends in the European Union: 2013 edition," Taxation trends 2013, Directorate General Taxation and Customs Union, European Commission.
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    More about this item

    Keywords

    Effective tax rate; EATR; EU; Regression analysis; Efektivní zdanění; Panelová regresní analýza;
    All these keywords.

    JEL classification:

    • H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm

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