European Financial and Accounting Journal 2016, 11(1):65-75 | DOI: 10.18267/j.efaj.153

Usability of Methodology from the USA for Measuring Effect of Corporate Tax on Organizational Form in the Czech Republic

Petr Svoboda
Petr Svoboda; Institute of business economic and management, Faculty of economics and administration, University of Pardubice, Studentská 95, 532 10 Pardubice, Czech Republic, <petr.svoboda@student.upce.cz>.

The goal of this paper is to examine the methodology, used by authors Mackie-Mason and Gordon for measuring effects of corporate tax on business organization form, which is connected to issue of double taxation, in the United States and find out, if the same approach can be applied on business environment in the Czech Republic. Eventually recommend changes for this methodology to be more suitable for this environment taking into account its specific factors.

Keywords: Business organizational form, C-corporation, Czech tax environment, Double taxation, S-corporation
JEL classification: H25, H32

Published: March 1, 2016  Show citation

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Svoboda, P. (2016). Usability of Methodology from the USA for Measuring Effect of Corporate Tax on Organizational Form in the Czech Republic. European Financial and Accounting Journal, 11(1), 65-75. doi: 10.18267/j.efaj.153
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