Determinantes geográficos e institucionales de la presión fiscal internacional por impuesto sobre beneficios

  1. Ana Rosa Fonseca Díaz 1
  2. Elena Fernández Rodriguez 1
  3. Antonio Martínez Arias 1
  1. 1 Universidad de Oviedo

    Universidad de Oviedo

    Oviedo, España


GCG: revista de globalización, competitividad y gobernabilidad

ISSN: 1988-7116

Année de publication: 2014

Volumen: 8

Número: 3

Pages: 16-32

Type: Article

D'autres publications dans: GCG: revista de globalización, competitividad y gobernabilidad


For those countries with a corporation tax, there are differences between the statutory tax rate set by the government and the effective tax rate paid by companies. Using a sample of 21,693 listed non-financial firms from 76 countries during the period 1999-2009, the study shows that the geographical scope, the level of development, membership of the OECD or the institutional quality of the countries are determinants of these differences.

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