Detail práce

Country-by-country Reporting Data of Firms in Extractive Industries

Autor: Bc. Marta Batíková
Rok: 2019 - letní
Vedoucí: doc. Petr Janský Ph.D.
Typ práce: Bakalářská
Jazyk: Anglicky
Stránky: 56
Abstrakt: This thesis studies the mandatorily published data of companies in extractive industries,
listing their payments to governments by types and countries, where the payments were paid.
The first aspect of the thesis contains a comparison with the data describing the same
phenomenon available before these mandatory reports were published and compares the
competitiveness of extractive industries on national markets using the concentration
Herfindahl-Hirschman Index. Then it estimates by different approaches the effect of tax rate
and country’s macroeconomic indicators on payments paid by companies from extractive
industries and sum of payments collected by the government from the extractive sector. The
econometric analyses using the panel data with significant results suggest that the corporate
income tax has a negative parabolic effect on the elasticity of all types of payments summed by
countries as well as on the elasticity of the collected taxes from the extractive industries.




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