Svitlík, Jan - In: European Financial and Accounting Journal 10 (2015) 4, pp. 5-18
The paper investigates the effective corporate tax rate (ETR) in the Czech Republic from 2003 to 2013 from the point of … tax rate (STR). We also undertake analysis of geographical regions using ZIP codes of the companies and analysis of … trend in the ETR during the given period and statistically significant correlation between the ETR and statutory corporate …