Theoretical and Practical Aspects of Corporate Income Tax

Beata Blechova

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Theoretical and Practical Aspects of Corporate Income Tax

机译：公司所得税的理论和实践方面

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Corporate income tax burden comparisons in different countries are mostly performed by using the statutory corporate tax rates. A more objective level of the current corporate tax burden, however, is represented by effective corporate tax rates that include the influence of both factors, i.e. the statutory corporate tax rate and the tax base. The economic literature (see e.g. Nicodeme, G., European Commission 2001) offers a variety of approaches toward calculating effective corporate tax rates. The most commonly used ones can be divided into three groups: approaches based on using the macro backward-looking methods, micro backward-looking methods and micro forward-looking methods.

机译：不同国家/地区的公司所得税负担比较通常是使用法定公司税率进行的。但是，当前公司税负的一个更为客观的水平是由有效的公司税率所代表的，有效的公司税率包括两个因素的影响，即法定公司税率和税基。经济学文献（例如参见Nicodeme，G。，欧洲委员会2001）提供了多种计算有效公司税率的方法。最常用的方法可分为三类：基于使用宏后向查看方法的方法，基于微观后向查看方法和基于微观前向查看方法的方法。

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《International Advances in Economic Research》 |2015年第2期|247-248|共2页
作者
Beata Blechova;
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Department of Accounting, Silesian University in Opava, School of Business Administration in Karvina, Univerzitni nam. 1934, 733 40 Karvina, Czech Republic;

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3. The interrelationship between corporate income tax and corporate social responsibility [J] . Fátima David, Isabel Gallego Journal of Applied Accounting Research . 2009,第3期

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Theoretical and Practical Aspects of Corporate Income Tax

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