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Effective tax rate of the company in 2015
 Štěpánová, Andrea ; Kubátová, Květa (advisor) ; Beneš, Jonáš (referee)
This thesis focuses on the effective income tax rate of the company and its comparison with the statutory corporate tax rate. The theoretical part includes general definition of effective tax rate and describes its classification. Furthermore it describes Czech Republic's tax system with a detailed focus on corporate income tax and its calculation. The practical part analyses the effective income tax rate of the company chosen. The ex-post evaluation method has been used to calculate the company's effective income tax rate. This index has been compared with the statutory income tax rate via distortion ratio. The conclusion involves determination of the average effective income tax rate of the related industry and its comparison with the effective taxation indicator calculated.
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See also: similar author names
2 Stepanova, Arina
5 ŠTĚPÁNOVÁ, Adéla
1 ŠTĚPÁNOVÁ, Alena
5 Štěpánová, Adéla
1 Štěpánová, Alice
4 Štěpánová, Aneta
8 Štěpánová, Anna
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