Rohan, Jan; Moravec, Lukáš; Kukalová, Gabriela; … - In: Danube : law and economics review 14 (2023) 1, pp. 45-57
tax environment.This article is focused on finding the corporate effective tax rate in the Czech Republic inthe period … 2005-2017 with the database of the Czech tax administrator. In the light of theinternational tax law, the information … concerning effective tax rates becoming necessary.The results of this study show that the nominal tax rate may not be decisive …