ISSN: 2450-7741
eISSN: 2300-4460
OAI
DOI: 10.18276/frfu.2016.5.83/1-01
Issue archive /
5/2016
Czynniki kształtujące dochody z tytułu podatku dochodowego od osób prawnych w Polsce na tle państw Unii Europejskiej
(Factors Affecting the Corporate Income Tax Revenues in Poland Against EU Countries)
| Authors: | Adam Adamczyk |
| Keywords: | corporate income tax rate determinants tax revenues |
| Data publikacji całości: | 2016 |
| Page range: | 9 (11-19) |
Abstract
Purpose – This article aims to identify the factors influencing the level of revenues from corporate income tax, and find the answer to the question whether they are the same for different countries or specific to the each tax system. Design/methodology/approach – To solve the problem the author use the method of regression analysis and in particular the model of panel data and Pearson correlation coefficients. Findings – In the group of 21 investigated countries two main factors affected the level of corporate income tax: the GDP dynamics and statutory tax rate. The majority of CIT revenue determinants are specific for each country. Originality/value – In previous investigations there were no analysis of the differences in CIT revenue determinants among various countries.
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