Development of Business Income Tax Revenue (PIT and CIT) in the Visegrad Group Countries (V4) and Its Redistribution
| Autor: | Michal Bečka, Jana Kajanová, Darina Saxunová |
|---|---|
| Rok vydání: | 2022 |
| Zdroj: | Ekonomické rozhľady – Economic Review. 51:239-277 |
| ISSN: | 2644-7185 0323-262X |
| DOI: | 10.53465/er.2644-7185.2022.3.239-277 |
| Popis: | The paper presents the development of business income tax revenue (PIT and CIT) in the V4 countries for the analyzed period 2004 – 2021. It also provides an overview of its redistribution. The primary goal of the research is to present the development of business income tax in the Visegrad Group countries, to approach the redistribution of business income tax revenue in individual Visegrad Group countries. Defined partial goals fulfill the primary goal. Our results provide consistent findings on the development of PITent. and CITent. revenues in individual V4 countries. We identify and analyze the amount of tax revenue from natural persons – entrepreneurs, from legal entities – entrepreneurs, we examine the percentage share of PITent. revenue and CITent. to GDP and percentage redistribution of PITent. and CITent. revenue in V4 countries. The results of the research may create the basis for further research of the tax potential in V4 countries. |
| Databáze: | OpenAIRE |
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