Study of effective corporate tax rate and its influential factors : empirical evidence from emerging european markets
Year of publication: |
2018
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Authors: | Vintilă, Georgeta ; Gherghina, Ştefan Cristian ; Păunescu, Radu Alin |
Published in: |
Emerging markets finance & trade : a journal of the Society for the Study of Emerging Markets. - Philadelphia, Pa. : Routledge Taylor & Francis Group, ISSN 1540-496X, ZDB-ID 2089472-7. - Vol. 54.2018, 1/2/3, p. 571-590
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Subject: | effective corporate tax rate | firm characteristics | panel data models | Unternehmensbesteuerung | Corporate taxation | Körperschaftsteuer | Corporate income tax | Steuertarif | Tax rate | EU-Staaten | EU countries | Panel | Panel study |
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