Work detail

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

Author: Bc. Marta Batíková
Year: 2019 - summer
Leaders: doc. Petr Janský Ph.D.
Work type: Bachelors
Language: English
Pages: 56
Awards and prizes:
Abstract: 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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Patria Finance