Abstrakt Title: Advising companies on tax planning Introduction: In Sweden, there is an opportunity for small and medium- sized companies to make use of end-of-year dispositions, which are seen as a legal means of tax planning. When deciding on tax planning, companies can seek the help of an accountant who provides advice on matters relating to corporation tax. The motives of the companies stakeholders are also interesting to take into account when choosing tax planning. Purpose: The purpose of this study is to investigate how accountants give advice to small and medium-sized companies in tax planning and what motives the companies have for tax planning. This is to create greater insight and understanding of how companies plan tax based on different accounting theories. Method: The study used a qualitative method. Semi-structured interviews have been conducted with respondents in Kalmar County. The collection was carried out with audit firms and small and medium-sized companies. Result: The accountant acts as a link in tax planning between the company and the owner. Closing dispositions are the SME approach to tax planning. When deciding on tax planning, the owner has the final mandate. / Sammanfattning Titel: Att rådgiva företag vid skatteplanering Inledning: I Sverige finns möjligheten för små och medelstora företag att använda sig av bokslutsdispositioner viket ses som ett lagligt medel vid skatteplanering. Vid beslut om att skatteplanera kan företag ta hjälp av en revisor som ger rådgivning i frågor som berör bolagsskatten. Företagets intressenters motiv är intressanta att ta i beaktning vid valet att skatteplanera. Syfte: Syftet med studien är att undersöka hur revisorer ger rådgivning till små och medelstora företag vid skatteplanering samt vilka motiv företagen har till planering av skatten. Detta är för att skapa en större inblick och förståelse för hur företagen skatteplanerar utifrån olika redovisningsteorier. Metod: Studien har använt en kvalitativ metod. Semi-strukturerade intervjuer har genomförts med informanter i Kalmar län. Insamlingen genomfördes med revisionsbyråer samt små och medelstora företag. Slutsats: Revisorn fungerar som en länk i skatteplaneringen mellan företag och ägare. Bokslutsdispositioner är små och medelstora företags tillvägagångssätt i skatteplanering. Vid beslut om att skatteplanera har ägaren det slutliga mandatet.

[pt] Desde 1996, a legislação fiscal brasileira permite que as empresas distribuam lucros para os seus acionistas em duas maneiras distintas: Dividendos e Juros sobre o Capital Próprio. Os Juros sobre o Capital Próprio pagos aos acionistas são dedutíveis do imposto de renda da firma pagadora, mas são tributados no nível do acionista beneficiário. Os dividendos pagos, por outro lado, não podem ser deduzidos do imposto de renda da firma pagadora, mas em contrapartida, não são tributados ao nível do acionista. Tudo o mais, há uma vantagem fiscal em distribuir lucros em Juros sobre o Capital Próprio ao invés de dividendos. Entretanto, muitas empresas brasileiras de capital aberto dispensam essa vantagem fiscal ao distribuir lucros exclusivamente via dividendos. Eu proponho que problemas de agência seriam responsáveis por esse puzzle. Caso uma firma opte por pagar dividendos, os custos fiscais de não distribuir lucros em Juros sobre Capital Próprio são igualmente divididos entre todos os acionistas. Os acionistas controladores, por outro lado, arcam com grande parte do ônus fiscal dos Juros sobre o Capital Próprio recebidos caso a firma possua uma estrutura acionária piramidal. Apresento evidência de que tal assimetria na distribuição dessa carga fiscal pode ser a razão pela qual tantas firmas abdicam de distribuir lucros via Juros sobre Capital Próprio. / [en] From 1996 on, tax laws in Brazil allow firms to distribute cash to its shareholders in two ways: dividend payments and interest on equity. Firms that pay interest on equity can deduct them for tax purposes, but they cannot deduct dividend payments. Investors, in turn, do not pay taxes on the dividends they earn, but they do pay on the amount of interest on equity they receive. All in all, there is a tax advantage in paying interest on equity instead of dividends. And yet, many public firms in Brazil forgo the tax benefits of interest on equity. I argue that an agency problem explains this puzzle. If a firm pays dividends, the tax cost of forgoing the corporate tax deduction of interest on equity is split among all shareholders. In contrast, controlling shareholders bear most of the taxes on interest on equity, if the paying firm has a pyramidal ownership structure. I present evidence that this asymmetry on the tax burden may indeed explain why so many firms in Brazil pay dividends instead of interest on equity.

In the first chapter of my thesis, I examine a domestic downstream producer that acquires a foreign input supplier with the aim of manipulating the transfer price and shifting profits from a high-tax to a low-tax country. The United States, with a corporate tax rate of 21%, is the leading example of profit shifting behavior, where multinational enterprises like Google, Apple and Facebook shift part of their profits to tax havens like Ireland, the Netherlands, or Switzerland. In our model, the multinational enterprise faces a trade-off: insourcing the input at a high transfer price reduces the corporate tax burden but at the cost of increasing the input cost of its downstream division, which reduces domestic sales and profits. The optimal transfer price balances this trade-off. In an extension that we develop in the model, the regulation under the arm’s length principle is shown to reduce the transfer price, which reduces distortion in the domestic production and expands the region in which vertical FDI benefits consumers and social welfare in the home country. We also show that promoting downstream competition could help align private and social incentives, reinforcing the positive effects of regulation. In the second chapter, I study the effect of consumer learning on shrouding (hiding information about the product price) and pricing strategies of the firms in add-on markets. The presence of consumer myopia in add-on markets often allows firms to exploit consumers who have limited information about the market, even in competitive ones. I formally develop a dynamic theoretical model of add-on markets where consumers learn about the shrouding strategies of firms after they buy and experience expensive add-on products in a previous period. Despite high levels of consumer myopia, I find that firms choose to unshroud the add-on product and sell it at a low price as long as consumer experience is high enough in the market. I also find co-existence of shrouding and unshrouding equilibria with high add-on prices when the level of consumer experience is low enough and the level of consumer myopia is high enough in the market. The results combine the contrasting results in the literature for add-on markets (Gabaix and Laibson (2006) and Dahremoller (2013)), and are robust to an infinite-period extension of the model. In the third chapter, I formally develop a theoretical model of the market for quacks, where market consists of both firms which provide a useless service and some experts. Apart from the naive consumers who sample firms based on anecdotal reasoning, I introduce some consumers who use Bayesian updating based on the distribution of firms in the market (sophistication), and hence can infer some information about firms based on the signals they receive, and study its effect on the behavior of firms in the market. In this setting, I find a Bayesian mixed-strategy Nash equilibrium, in which firms choose to randomize over low prices and sell their services to naive and sophisticated consumers, as long as there is a significant fraction of consumers who update their information based on the distribution of the firms in the market. The higher is the quality of service provided by the expert, the larger is the region in which this Nash equilibrium prevails. In contrast, if the fraction of consumers with incorrect beliefs is high enough, firms sell their services at high prices in equilibrium and only to the latter type of consumers. I extend the benchmark model to include more than one quack (and more than one expert), and the results are shown to be robust to the extensions. When there are two quacks and two experts, I find that firms may ‘split’ the market, and sell their services at different prices.

Cette thèse est une collection de trois articles en macroéconomie et finances publiques. Elle développe des modèles d'Equilibre Général Dynamique et Stochastique pour analyser les implications macroéconomiques des politiques d'imposition des entreprises en présence de marchés financiers imparfaits. Le premier chapitre analyse les mécanismes de transmission à l'économie, des effets d'un ré-échelonnement de l'impôt sur le profit des entreprises. Dans une économie constituée d'un gouvernement, d'une firme représentative et d'un ménage représentatif, j'élabore un théorème de l'équivalence ricardienne avec l'impôt sur le profit des entreprises. Plus particulièrement, j'établis que si les marchés financiers sont parfaits, un ré-échelonnement de l'impôt sur le profit des entreprises qui ne change pas la valeur présente de l'impôt total auquel l'entreprise est assujettie sur toute sa durée de vie n'a aucun effet réel sur l'économie si l'état utilise un impôt forfaitaire. Ensuite, en présence de marchés financiers imparfaits, je montre qu'une une baisse temporaire de l'impôt forfaitaire sur le profit des entreprises stimule l'investissement parce qu'il réduit temporairement le coût marginal de l'investissement. Enfin, mes résultats indiquent que si l'impôt est proportionnel au profit des entreprises, l'anticipation de taxes élevées dans le futur réduit le rendement espéré de l'investissement et atténue la stimulation de l'investissement engendrée par la réduction d'impôt. Le deuxième chapitre est écrit en collaboration avec Rui Castro. Dans cet article, nous avons quantifié les effets sur les décisions individuelles d'investis-sement et de production des entreprises ainsi que sur les agrégats macroéconomiques, d'une baisse temporaire de l'impôt sur le profit des entreprises en présence de marchés financiers imparfaits. Dans un modèle où les entreprises sont sujettes à des chocs de productivité idiosyncratiques, nous avons d'abord établi que le rationnement de crédit affecte plus les petites (jeunes) entreprises que les grandes entreprises. Pour des entreprises de même taille, les entreprises les plus productives sont celles qui souffrent le plus du manque de liquidité résultant des imperfections du marché financier. Ensuite, nous montré que pour une baisse de 1 dollar du revenu de l'impôt, l'investissement et la production augmentent respectivement de 26 et 3,5 centimes. L'effet cumulatif indique une augmentation de l'investissement et de la production agrégés respectivement de 4,6 et 7,2 centimes. Au niveau individuel, nos résultats indiquent que la politique stimule l'investissement des petites entreprises, initialement en manque de liquidité, alors qu'elle réduit l'investissement des grandes entreprises, initialement non contraintes. Le troisième chapitre est consacré à l'analyse des effets de la réforme de l'imposition des revenus d'entreprise proposée par le Trésor américain en 1992. La proposition de réforme recommande l'élimination des impôts sur les dividendes et les gains en capital et l'imposition d'une seule taxe sur le revenu des entreprises. Pour ce faire, j'ai eu recours à un modèle dynamique stochastique d'équilibre général avec marchés financiers imparfaits dans lequel les entreprises sont sujettes à des chocs idiosyncratiques de productivité. Les résultats indiquent que l'abolition des impôts sur les dividendes et les gains en capital réduisent les distorsions dans les choix d'investissement des entreprises, stimule l'investissement et entraîne une meilleure allocation du capital. Mais pour être financièrement soutenable, la réforme nécessite un relèvement du taux de l'impôt sur le profit des entreprises de 34\% à 42\%. Cette hausse du taux d'imposition décourage l'accumulation du capital. En somme, la réforme engendre une baisse de l'accumulation du capital et de la production respectivement de 8\% et 1\%. Néanmoins, elle améliore l'allocation du capital de 20\%, engendrant des gains de productivité de 1.41\% et une modeste augmentation du bien être des consommateurs. / This thesis is a collection of three papers in macroeconomics and public finance. It develops Dynamic Stochastic General Equilibrium Models with a special focus on financial frictions to analyze the effects of changes in corporate tax policy on firm level and macroeconomic aggregates. Chapter 1 develops a dynamic general equilibrium model with a representative firm to assess the short-run effects of changes in the timing of corporate profit taxes. First, it extends the Ricardian equivalence result to an environment with production and establishes that a temporary corporate profit tax cut financed by future tax-increase has no real effect when the tax is lump sum and capital markets are perfect. Second, I assess how strong the ricardian forces are in the presence of financing frictions. I find that when equity issuance is costly, and when the firm faces a lower bound on dividend payments, a temporary tax cut reduces temporary the marginal cost of investment and implies positive marginal propensity of investment. Third, I analyze how do the intertemporal substitution effects of tax cuts interact with the stimulative effects when tax is not lump-sum. The results show that when tax is proportional to corporate profit, the expectations of high future tax rates reduce the expected marginal return on investment and mitigate the stimulative effects of tax cuts. The net investment response depends on the relative strength of each effect. Chapter 2 is co-authored with Rui Castro. In this paper, we quantify how effective temporary corporate tax cuts are in stimulating investment and output via relaxation of financing frictions. In fact, policymakers often rely on temporary corporate tax cuts in order to provide incentives for business investment in recession times. A common motivation is that such policies help relax financing frictions, which might bind more during recessions. We assess whether this mechanism is effective. In an industry equilibrium model where some firms are financially constrained, marginal propensities to invest are high. We consider a transitory corporate tax cut, funded by public debt. By increasing current cash flows, corporate tax cuts are effective at stimulating current investment. On impact, aggregate investment increases by 26 cents per dollar of tax stimulus, and aggregate output by 3.5 cents. The stimulative output effects are long-lived, extending past the period the policy is reversed, leading to a cumulative effect multiplier on output of 7.2 cents. A major factor preventing larger effects is that this policy tends to significantly crowd out investment among the larger, unconstrained firms. Chapter 3 studies the effects of the 1992's U.S. Treasury Department proposal of a Comprehensive Business Income Tax (CBIT) reform. According to the U.S. tax code, dividend and capital gain are taxed at the firm level and further taxed when distributed to shareholders. This double taxation may reduce the overall return on investment and induce inefficient capital allocation. Therefore, tax reforms have been at the center of numerous debates among economists and policymakers. As part of this debate, the U.S. Department of Treasury proposed in 1992 to abolish dividend and capital gain taxes, and to use a Comprehensive Business Income Tax (CBIT) to levy tax on corporate income. In this paper, I use an industry equilibrium model where firms are subject to financing frictions, and idiosyncratic productivity and entry/exit shocks to assess the long run effects of the CBIT. I find that the elimination of the capital gain and dividend taxes is not self financing. More precisely, the corporate profit tax rate should be increased from 34\% to 42\% to keep the reform revenue-neutral. Overall, the results show that the CBIT reform reduces capital accumulation and output by 8\% and 1\%, respectively. However, it improves capital allocation by 20\%, resulting in an increase in aggregate productivity by 1.41\% and in a modest welfare gain.

Au siècle dernier, la Turquie moderne a adopté les principes de démocratie et de laïcité. Parvenue à la stabilité politique, elle connaît aujourd’hui une croissance économique stable et pérenne qui lui permet de jouer sa partition au niveau international. La Turquie est passée du modernisme inhérent à l’idéologie ataturkienne à un modernisme qui s’inspire aujourd’hui des principes occidentaux en les adaptant à sa conjoncture économique et à ses valeurs sociales. En matière d’imposition des bénéfices des entreprises, la législation fiscale joue un rôle essentiel. L’accroissement des échanges économiques de la Turquie avec les pays étrangers, notamment ceux de l’Union européenne, amène le législateur fiscal turc à donner une dimension internationale à la fiscalité d’entreprise. Il témoigne de sa volonté de modernisme et de ses préoccupations internationales en accordant, depuis le début des années 2000, une importance toute particulière aux exigences de l’OCDE et de l’Union européenne. Il s’applique à faire de la fiscalité d’entreprise une fiscalité compétitive au service du développement économique et à garantir les droits des entreprises afin qu’elles bénéficient d’une sécurité juridique réelle. Par voie de conséquence, la perception du contribuable turc à l’égard de l’État évolue, passant d’une conception ad nominam – qui accorde la primauté à ceux qui dirigent le pays – à une conception ad valorem – qui accorde la primauté à la valeur des dispositions fiscales. / Last century, Turkey adopted the principles of democracy and secularism. It has reached political stability and is now experiencing a stable and durable economic growth that enables it to play a role on an international scale. Turkey has gone from a modernism inherent to the Ataturk ideology to a modernism inspired by Western principles, adapting them to its economic situation and its social values. As regards taxation on firm profits, fiscal legislation plays an essential part. The increase of economic exchanges between Turkey and foreign countries, especially those belonging to the European Union, leads Turkish fiscal laws to give an international standing to the firm tax system. It has shown its will of modernism and its international preoccupations by attaching a specific importance to the requirements of the OECD and the European Union since the beginning of the 2000s. It makes every effort to turn firm taxation into a competitive tax system serving the economic development and to guarantee the rights of the firms so that they have a real juridical security. As a result, the collection of Turkish taxpayers to the state is evolving, going from a conception ad nominam – prioritizing the leaders of the country – to a conception ad valorem – prioritizing the value of fiscal measures.

Intäktsredovisning är något som berör samtliga företag gällande redovisning av alla utfördaprestationer. Hur en intäktsredovisning upprättas skiljer sig åt mellan länder vilket har mynnatut i att uppförandet av en gemensam internationell intäktsredovisningsstandard. År 2002startade därför IASB och FASB ett samarbete som kom att kallas för konvergensprojektet.Detta konvergensprojekt utmynnade till slut i ett framtagande av en gemensam internationellredovisningsstandard för intäkter vilken benämns IFRS 15. Syftet med en ny gemensamstandard för redovisning av intäkter är att eliminera svagheter och att ta fram en enda standardsom är heltäckande, det vill säga som täcker in samtliga branscher och typer av transaktioner.Den nya standarden, IFRS 15, kommer att ersätta samtliga tidigare utgivna standarder förintäktsredovisning. Avsikten med den nya redovisningsstandarden var att den skulle träda ikraft den 1 januari 2017 men är i dagsläget framskjuten till 1 januari 2018.Syftet med studien är att utreda hur den nya standarden IFRS 15 skiljer sig vidintäktsredovisning jämfört med redovisning enligt nuvarande standard IAS 11. Dettaillustreras med tre egenkonstruerade typfall. För att besvara syftet undersöks vilkakonsekvenser som kan komma att uppstå vid tillämpning av IFRS 15 jämfört med nuvarandestandard IAS 11 avseende: inkomstskatt, utdelning och nyckeltal kopplat till aktiebolagensintressenter. Metoden som tillämpas för denna studie är en kvalitativ innehållsanalys med enabduktiv ansats.Resultaten av utfallen i de typfall som presenteras visar att tillämpningen av den nyastandarden IFRS 15 i större utsträckning innebär en senareläggning av intäkter jämfört medredovisning enligt nuvarande standard IAS 11. En senareläggning av intäkter som sker enligtIFRS 15 får följdeffekter på inkomstskatt, utdelning och nyckeltal som därmed påverkar ettföretags intressenter. Utfallen i de typfall som presenteras visar också att samtliga intressentersom presenterats i studiens modifierade intressentmodell gynnas av en mer jämnintäktsredovisning som IFRS 15 inte bidrar med. / Revenue recognition is a subject that affects all companies for all rendered services.Because of the differences in how revenue recognition is prepared between countries, aconstruction of a joint international revenue recognition standard has become of interest. In2002 the IASB and the FASB started a cooperation that came to be called the convergenceproject. This convergence project led to the development of a joint international accountingstandard for revenue recognition, which is referred to as IFRS 15. The objective of the newjoint standard for revenue recognition is to eliminate inconsistencies in existing standards andto obtain a single comprehensive standard that is covering all industries and all types oftransactions. The new standard, IFRS 15, will replace all previously issued standards forrevenue recognition. IFRS 15’s effective date was set to January 1, 2017 but is currentlyprominent to January 1, 2018.The purpose of this study is to see how the new standard IFRS 15 differs in revenuerecognition compared to accounting under the current standard IAS 11. The study alsoconsist of research question regarding the consequences that may arise from the application ofIFRS 15 compared to the current standard IAS 11 relating to: income tax, dividends and keyfigures linked to the companies' stakeholders. The methodology for this study is a qualitativecontent analysis with a abductive approach.The findings show that the application of IFRS 15 is to a greater extent, a postponement ofrevenue recognition compared to accounting under the current standard IAS 11. Apostponement of revenue recognition may have an impact on corporate taxes, dividends andkey figures, and thereby affecting a company’s stakeholders. All stakeholders that arepresented in the study’s modified stakeholder model benefit from more consistent revenuerecognition that IFRS 15 doesn’t seem to provide.This paper is written in Swedish.

The main goal of this thesis is to provide a sociologically informed analysis of tax avoidance and tax evasion in contemporary Mexico and Sweden, focusing particular attention on the explanatory role of social networks, social interactions, and positive feedback mechanisms. Two major data sources are used: (1) A panel dataset that includes all persons, 16 years or older, who resided in Stockholm County during at least one of the years 1990 to 2003 (N=1,967,993). The dataset includes detailed information on the socio-demographic characteristics, kinship networks, and criminal offences of these individuals; (2) A random sample of 36,949 firms that appeared in the Mexican Federal Register of Taxpayers for the year 2002. The records of the Mexican Federal Administrative Fiscal Tribunal provided data on all types of tax claims appealed before them during the 2002-2008 period. A variety of approaches and techniques are used such as agent-based simulation models, discrete time event history models, random effect logit models, and hierarchical linear models. These models are used to test different hypotheses related to the role of social networks, social interactions, and positive feedback mechanisms in explaining tax behaviour. There are five major empirical findings. (1) Networks seem to matter for individuals' tax behaviour because exposure to tax crimes of family members appears to increase a person’s likelihood of committing a tax crime. (2) Positive feedback mechanisms appear relevant because if a person commits a tax crime, it seems to increase the likelihood that the person will commit more tax crimes in the future. (3) Positive feedback mechanisms are also important for explaining corporate tax behaviour because a firm that has engaged in legal tax avoidance in the past appears to be more likely to engage in tax avoidance in the future. (4) Network effects are important in the corporate world because exposure to the tax avoidance of other firms increase the propensity of a firm to engage in tax avoidance. (5) Substitution effects between tax evasion and tax avoidance are likely to exist because when tax evasion becomes more prevalent in a firm’s environment, their likelihood of engaging in legal tax avoidance is lowered. The results underscore the importance of a sociological perspective on tax behaviour that takes into account social interactions and positive feedback mechanisms. In order to understand microscopic as well as macroscopic tax evasion patterns, the results presented in this thesis suggest that much more attention must be given to mechanisms through which taxation crimes breed more taxation crimes.

Efter ett 10 årigt arbete mot att harmonisera direkt beskattning inom EU har Kommissionen lagt fram ett förslag till direktiv avseende en gemensam konsoliderad bolagsskattebas (CCCTB). Syftet med förslaget är att företag som bedriver gränsöverskridande verksamhet endast ska behöva följa en regeluppsättning samt arbeta gentemot en skattemyndighet. Tanken är att resultaten från alla koncernens bolag inom EU slås samman och sedan portioneras ut till koncernföretagen genom en fördelningsnyckel. Kommissionen har angivit att konsolideringen ska medföra att medlemsstaterna kan konkurrera på lika villkor och att fördelningen av skattebasen ska ske rättvist mellan medlemsstaterna. Det finns medlemsstater som är osäkra på förslagets konsekvenser och medlemsstaternas konkurrensmöjligheter efter förslagets antagande. Därav, är syftet med uppsatsen att utreda om fördelningsnyckeln i förslaget medför att skattebasen fördelas rättvist mellan medlemsstaterna genom att medlemsstaterna har möjlighet att konkurrera på lika villkor på den inre marknaden. Fördelningsnyckeln består av tre komponenter; arbetskraft, tillgångar och försäljning. Den gemensamma skattebasen portioneras ut till företagen i relation till företagets andel av koncernens totala andel av komponenterna. Därefter har medlemsstaterna rätt att beskatta andelen tillhörande företagen etablerade i medlemsstaten med den nationella skattesatsen. Uppsatsen innehåller en analys avseende de beståndsdelarna i fördelningsnyckelns komponenter som kan tänkas påverka medlemsstaternas möjlighet att konkurrera på lika villkor. Uppsatsen diskuterar hur beståndsdelarna påvekar konkurrensen samt i vissa fall ges förslag på förändringar som kan leda till att komponenten medför att medlemsstaterna kan konkurrera på lika villkor och därmed erhålla en rättvis fördelning av skattebasen. / After 10 years of work towards harmonization of direct taxation within EU the Commission has proposed a directive on a common consolidated corporate tax base (CCCTB). The aim of the proposal is that companies who engage in cross-border activities only need to comply with one set of rules and work towards one tax authority. The idea is that the result from all companies inside EU within the group should be pooled and then portioned out to the individual companies through an allocation formula. The Commission has stated that the consolidation shall result in that member states can compete on equal terms and that the tax base is apportioned fairly between the member states. However, there are member states that are doubtful of the consequences of the proposal and the member states competitive opportunities after the adoption. Therefore, the aim of this paper is to examine if the allocation formula in the proposal result in that the tax base are apportioned fairly between the member states through the member states possibility to compete on equal terms within the internal market. The formula for apportionment consist of three components; labor, assets and sales. The common tax base will be portioned out to the companies in relation to the share of the company compared to the total share of the group of each component. Then, the member states have the right to tax the share that belongs to the companies that are established within the member state with the national tax rate. The thesis contains an analysis of the elements in the components of the allocation formula that could affect the opportunity of the member states to compete on equal terms. The thesis discusses how the elements affect the competition and in certain cases suggestions of changes in the elements are given that could lead to that the component result in that the member states can compete on equal terms and thereby hold a fair share of the tax base.

The study is concerned with corporate income taxes in the European Union and comparison these taxation systems. The theoretical part includes development of the harmonisation of the direct tax in the EU and a common consolidated corporate tax base. The study proceeds with the description of the corporate taxation system of the member states. The practical part is mainly dedicated to analysis of these taxation systems of the member countries. It describes elements of corporate income tax legislative and implicit tax rate and share corporate income tax on taxation mix. The analysis is processed in the computer program STATISTICA. The classify is made by cluster analysis that should find the similar taxation system. In conclusion, there are pointed out differences between member countries and an identification of the effects that cause differences.

The diploma thesis on topic The impact of the economic crisis on the difference between the effective and statutory tax rate in the Czech Republic deals with the issue above the nominal and effective tax rates on corporate income during the economic crisis, specifically between years 2006 and 2015. The thesis deals with the causes of these differences between rates during each year of the crisis, and there is also comparison among the Czech Republic and European Union countries. First the work mentioned problems related to the last economic crisis, not only globally but also in terms of the Czech Republic. The following is a basic characteristic of the tax on corporate income, the share of total taxes over the years and the most important changes in the Law on Income Tax in the Czech Republic in individual years. In conclusion there is displayed the development of implicit and statutory tax rates and an analysis of the differences between these two rates.