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Assessment of the Redistribution Function of Corporate Income Tax

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  • Slavomíra Tahova
  • Anna Banociova

Abstract

The paper describes the relations between non-uniformity of incomes and possibilities of influencing their diversification through the fulfilment of the redistributive character of taxes. The purpose of this paper is to examine the redistributive function of corporate tax and to assess its progressive character. Methodology: The investigated redistribution function of the selected tax is the analysis of calculations of tax progressivity rate (according to the methodology of M. Kakinaka and R. Pereira, 2007) and Gini coeffi-cients.

Suggested Citation

  • Slavomíra Tahova & Anna Banociova, 2020. "Assessment of the Redistribution Function of Corporate Income Tax," Montenegrin Journal of Economics, Economic Laboratory for Transition Research (ELIT), vol. 16(3), pages 57-67.
    • Handle: RePEc:mje:mjejnl:v:16:y:2020:i:3:57-67
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