EFFECTIVE TAX RATE IN V4 COUNTRIES AND SERBIA - SECTORAL APPROACH

Keywords:
Visegrad, tax avoidance, effective tax rate.

Abstract:
The study aims to investigate whether there were positive relationships between the size of the companies (LNA) and the effective tax rate in individual sectors of economic activity in the Visegrad countries and Serbia. The Political Cost Theory could explain the positive relationship. The analysis was carried out using regression analysis for individual sectors (BvD sector classification) and countries. The results indicate that there is a need for further research and extension to new reporting periods and variables.

CITATION:

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M. Biernacki, P. Luty, “Effective Tax Rate in V4 Countries and Serbia - Sectoral Approach,” in FINIZ 2020 - People in the focus of process automation, Belgrade, Singidunum University, Serbia, 2020, pp. 27-31. doi: 10.15308/finiz-2020-27-31 

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Biernacki, M., Luty, P. (2020). Effective Tax Rate in V4 Countries and Serbia - Sectoral Approach. Paper presented at FINIZ 2020 - People in the focus of process automation. doi:10.15308/finiz-2020-27-31

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