2021
DOI: 10.18267/j.efaj.253
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Human Freedom and Effective Corporate Income Tax Rates of CEE Listed Companies

Abstract: This paper analyses firm-specific and country-specific factors that have an impact on the effective corporate income tax rates (ETR) for CEE listed companies based on data obtained from the BvD Amadeus database. Business factors analysed in this research are the company size, leverage, capital and inventory intensity, and return on assets. Concerning the country-specific factors, chosen were the statutory corporate income tax rate and cultural factors represented by personal and economic freedoms covered by th… Show more

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