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The main goal of the paper is to evaluate the following idea: Effective taxation of corporations in Slovakia is significantly lower than supposed. It is a situation where the public sector is unable to catch the corporate profits effectively due to the for example increased mobility of the capital. We tried to find a relevant macroeconomic corporate profit measure and compare it with the real one. As the measure we use the components of the gross operating surplus - the S.11 (Non-financial corporations) and S.12 (...