3. TAX BURDEN EVALUATIONThe empiric

3. TAX BURDEN EVALUATION

The empirical evidence implies that the size of the corporate tax burden is certainly one of the decisive factors influencing the management of the company in the investment allocation decisions. With the international trade and increasing globalization are more mobile factors of production and different levels of taxation one of the key factors when deciding about location of investment. The EU countries apply the different tax systems and different corporate taxation systems, which provides unequal conditions within company policy. However the question arises how to optimally assess and evaluate the diversity of these factors.

The most commonly used, but also probably the least suitable instrument for the assessment and comparison of tax burden is statutory tax rate. The more suitable possibility is the tax quota. This indicator of tax burden represents the share of total public revenue gained from taxes rela-tively to the gross domestic product. Using the partial tax quotas can be assessed what propor-tion of income is distributed through the individual taxes. But even in this case are not taken into account all relevant factors.
Another suitable measurement of the tax burden on corporations is undoubtedly effective cor-porate tax rates. They are mainly used because of better explanatory ability the real tax burden imposed on corporate profits. They take into account the tax base and ways of integration of corporate and personal income taxes. Therefore effective tax rates provide information about different tax treatment of companies in individual countries. They can serve as an appropriate indicator for investment decisions. The influence of corporate taxation to the net returns of investment depends on many factors such as profitability of the investment, the legal status of the investing companies, funding sources, etc. However during the calculation of tax burden is undergone number of simplifying steps. For determining these tax rates are used three main methods – backward looking macro view, backward looking micro view and forward looking.

In this issue is involved e.g. Devereux and Griffith (2003), Sørensen (2004) or Nicodéme (2001).

For the purpose of the paper we will use the most recent measurements and methodology ac-cording Devereux et al. (2011), which is based on the methodology set out in the work of De-vereux and Griffith (1998).

Backward looking micro view uses ex-post calculation and uses information obtained from spe-cific statements of companies. The effective corporate tax rate is then determined as a propor-tion of tax on corporate profits on the tax base. As a tax base can serve total profit before tax, net operating income or gross operating profit. Since this rate is based purely on private corporate level it is not used in this work and will not be further characterized.

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3. PAJAK BEBAN EVALUASIBukti empiris menunjukkan bahwa ukuran beban pajak perusahaan adalah tentu saja salah satu faktor penentu yang mempengaruhi pengelolaan perusahaan dalam keputusan alokasi investasi. Dengan perdagangan internasional dan meningkatnya globalisasi adalah faktor-faktor produksi yang lebih mobile dan tingkat yang berbeda perpajakan salah satu faktor kunci ketika memutuskan tentang lokasi investasi. Negara Uni Eropa yang menerapkan sistem pajak yang berbeda dan sistem perpajakan perusahaan yang berbeda, yang menyediakan kondisi yang tidak seimbang dalam kebijakan perusahaan. Namun muncul pertanyaan bagaimana optimal menilai dan mengevaluasi keragaman faktor-faktor ini.Yang paling umum digunakan, tetapi juga mungkin adalah instrumen yang paling cocok untuk penilaian dan perbandingan beban pajak tarif pajak perundang-undangan. Kemungkinan lebih cocok adalah kuota pajak. Indikator ini beban pajak merupakan bagian dari total pendapatan umum yang Diperoleh dari pajak Real-tively produk domestik bruto. Menggunakan pajak parsial kuota dapat dinilai apa propor-tion pendapatan didistribusikan melalui pajak individu. Tetapi bahkan dalam kasus ini tidak diperhitungkan semua faktor-faktor relevan.Lain pengukuran cocok beban pajak perusahaan adalah tarif pajak cor-porate pasti efektif. Mereka terutama digunakan karena lebih baik kemampuan penjelasan beban pajak riil dikenakan pada keuntungan perusahaan. Mereka mengambil ke account dasar pengenaan pajak dan cara integrasi pajak pendapatan perusahaan dan Pribadi. Oleh karena itu tarif pajak efektif memberikan informasi tentang perlakuan berbeda pajak perusahaan di negara masing-masing. Mereka dapat berfungsi sebagai indikator yang sesuai untuk keputusan investasi. Pengaruh korporat pajak untuk keuntungan bersih investasi tergantung pada banyak faktor seperti keuntungan dari investasi, status hukum perusahaan investasi, dana sumber, dll. Namun selama perhitungan beban pajak adalah menjalani jumlah menyederhanakan langkah-langkah. Untuk menentukan tarif pajak ini menggunakan tiga metode utama-tampak mundur pandangan makro, mundur melihat pemandangan mikro dan maju mencari.Dalam masalah ini terlibat misalnya Devereux dan Griffith (2003), Sørensen (2004) atau Nicodéme (2001).Untuk tujuan karya kita akan menggunakan Pemesanan pengukuran dan metodologi ac cording Devereux et al. (2011), yang didasarkan pada metodologi yang ditetapkan dalam karya De-vereux dan Griffith (1998).Backward looking micro view uses ex-post calculation and uses information obtained from spe-cific statements of companies. The effective corporate tax rate is then determined as a propor-tion of tax on corporate profits on the tax base. As a tax base can serve total profit before tax, net operating income or gross operating profit. Since this rate is based purely on private corporate level it is not used in this work and will not be further characterized.