Artículo

The relationship between the effective tax rate and the nominal rate

Facultad de Contaduría y Administración, UNAM, publicado en Contaduría y Administración, y cosechado de Revistas UNAM

Licencia de uso

Procedencia del contenido

Entidad o dependencia
Facultad de Contaduría y Administración, UNAM
Revista
Repositorio
Contacto
Revistas UNAM. Dirección General de Publicaciones y Fomento Editorial, UNAM en revistas@unam.mx

Cita

The relationship between the effective tax rate and the nominal rate. (2018). Contaduría y Administración; Vol. 63, Núm. 2: Especial Contabilidad. Recuperado de https://repositorio.unam.mx/contenidos/14328

Descripción del recurso

Colaborador(es)
Gomes Reis, Pedro Miguel ; Lopes Dias, Paulo Jorge Varela
Afiliación del colaborador
Escola de Gestão, Departamento de Contabilidade, Instituto Universitário de Lisboa (ISCTE-IUL), Business Research Unit (BRU-IUL),
Tipo
Artículo de Investigación
Área del conocimiento
Ciencias Sociales y Económicas
Título
The relationship between the effective tax rate and the nominal rate
Fecha
2018-04-10
Resumen
The main goal of this investigation is to understand the relationship between the nominal rate and the effective tax rate and to evaluate if the differences between them depend on the value of the nominal rate. Based on a sample of 1,530 companies from 5 countries members of the European Union (Denmark, Slovenia, Finland, Luxembourg and the United Kingdom) there’s evidence that the effective tax rate is positively related to the nominal rate. The effective tax rate was calculated through the ratio between the value of the tax paid over the result before tax. When the nominal tax rate increases, the effective rate increases equally but with a slower growth. This relationship is softened if we take into account the value of the nominal tax rate, which shows that companies have the ability to manage the results in order to increase savings in tax.
Tema
Nominal tax rate; Effective tax rate; Income tax; Tax management
Idioma
spa
ISSN
0186-1042; 2448-8410

Enlaces