{"id":1754,"date":"2024-01-06T20:53:39","date_gmt":"2024-01-06T20:53:39","guid":{"rendered":"https:\/\/www.ekonomikaaspolocnost.umb.sk\/?page_id=1754"},"modified":"2024-01-15T13:02:43","modified_gmt":"2024-01-15T13:02:43","slug":"alena-andrejovska-ivana-petrusova","status":"publish","type":"page","link":"https:\/\/ekonomikaaspolocnost.umb.sk\/?page_id=1754","title":{"rendered":"Alena Andrejovsk\u00e1, Ivana Petrusov\u00e1"},"content":{"rendered":"\n

Are intangible assets favoured in effective corporate taxation?
Je nehmotn\u00fd majetok zv\u00fdhodnen\u00fd pri efekt\u00edvnom zda\u0148ovan\u00ed pr\u00e1vnick\u00fdch os\u00f4b?<\/em><\/p>\n\n\n\n

Ekonomika a spolo\u010dnos\u0165, Volume 24, Number 2\/2023
DOI: https:\/\/doi.org\/10.24040\/eas.2023.24.2.99-110<\/a><\/p>\n\n\n\n

FULL TEXT ARTICLE<\/a><\/div>\n\n\n\n


Odpor\u00fa\u010dan\u00e1 forma cit\u00e1cie \u010dl\u00e1nku:<\/strong>
Andrejovsk\u00e1, A. & Petrusov\u00e1, I. (2023). Je nehmotn\u00fd majetok zv\u00fdhodnen\u00fd pri efekt\u00edvnom zda\u0148ovan\u00ed pr\u00e1vnick\u00fdch os\u00f4b? Ekonomika a spolo\u010dnos\u0165, 24 (2), 99-110. https:\/\/doi.org\/10.24040\/eas.2023.24.2.99-110<\/a>

Recommended form for quotation of the article:<\/strong>
Andrejovsk\u00e1, A. & Petrusov\u00e1, I. (2023). Are intangible assets favoured in effective corporate taxation? Journal of Economics and Social Research, 24 (2), 99-110. https:\/\/doi.org\/10.24040\/eas.2023.24.2.99-110<\/a><\/p>\n\n\n\n

ABSTRACT<\/strong>

In the context of efficient taxation, the effective tax rate acts as an indicator to help prospective investors choose to which nation locate their investment. This raises the question of which type of assets is more tax-efficient for such investments. This paper aims to assess whether intangible assets are tax-advantaged compared to tangible assets. The analysis focuses on intangible assets, while tangible assets are represented by machinery and industrial buildings. It is conducted using average effective tax rates for the year 2022, with countries categorized into old (EU-15) and new (EU-12) Member States. The EU countries are categorized in the following cluster analysis based on how the average effective tax rate affects Slovakia’s share of equity participation in FDI. Conclusion evaluates those investors from 12 old EU Member States and 2 new EU Member States would find it more tax efficient to invest in intangible assets in Slovakia than in their home country.

Key words:<\/strong> Intangible assets. Tax burden. Effective taxation. Average effective tax rate.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

Are intangible assets favoured in effective corporate taxation?Je nehmotn\u00fd majetok zv\u00fdhodnen\u00fd pri efekt\u00edvnom zda\u0148ovan\u00ed pr\u00e1vnick\u00fdch os\u00f4b? Ekonomika a spolo\u010dnos\u0165, Volume 24, Number 2\/2023DOI: https:\/\/doi.org\/10.24040\/eas.2023.24.2.99-110 Odpor\u00fa\u010dan\u00e1 forma cit\u00e1cie \u010dl\u00e1nku:Andrejovsk\u00e1, A. & Petrusov\u00e1, I. (2023). Je nehmotn\u00fd majetok zv\u00fdhodnen\u00fd pri efekt\u00edvnom zda\u0148ovan\u00ed pr\u00e1vnick\u00fdch os\u00f4b? Ekonomika a spolo\u010dnos\u0165, 24 (2), 99-110. https:\/\/doi.org\/10.24040\/eas.2023.24.2.99-110 Recommended form for quotation of the … <\/p>\n

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