Jak faktory ovlivňující účetnictví působí na efektivní sazbu korporátní daně

The thesis deals with the question of how factors influencing accounting affect the tax system, which is approximated by the effective corporate tax rate (ETR). The first chapter describes the history of research of the mentioned factors and offers a list of them: culture, legal systems, providers of finance, taxation, other external influences, and the accounting profession. The second chapter, after an overview of existing ETR studies at the macro level, models and demonstrates the significant influence of accounting factors on ETR at this level. The third chapter conducts the same research on microeconomic data of listed companies from Central and Eastern Europe. A total of 20 models based on the analysis of panel data for the period 2013 – 2018 are presented in this work, while this limitation is given by the characteristics of the included variables. The hypothesis of a significant influence of accounting factors on ETR was not rejected in any model. The results of this thesis contribute to a better understanding of the complicated interrelationships between accounting and taxes and can be used, among other things, in political decision-making.