Analysis of Czech companies' departures to tax havens and their effect on Czech economy

Kolářová, Eva; Kuderová, Eva

dc.title	Analysis of Czech companies' departures to tax havens and their effect on Czech economy	en
dc.contributor.author	Kolářová, Eva
dc.contributor.author	Kuderová, Eva
dc.relation.ispartof	Finance and Performance of Firms in Science, Education and Practice 2015
dc.identifier.isbn	978-80-7454-482-8
dc.date.issued	2015
dc.citation.spage	623
dc.citation.epage	637
dc.event.title	7th International Scientific Conference on Finance and Performance of Firms in Science, Education and Practice
dc.event.location	Zlín
utb.event.state-en	Czech Republic
utb.event.state-cs	Česká republika
dc.event.sdate	2015-04-23
dc.event.edate	2015-04-24
dc.type	conferenceObject
dc.language.iso	en
dc.publisher	Univerzita Tomáše Bati ve Zlíně (UTB)
dc.publisher	Tomas Bata University in Zlín	en
dc.relation.uri	https://web.archive.org/web/20180722041033/http://www.ufu.utb.cz/konference/sbornik2015.pdf
dc.subject	tax haven	en
dc.subject	tax planning	en
dc.subject	income tax of legal entities	en
dc.description.abstract	The minimum taxation and the maximum anonymity of owners and managers are the reasons why to move a company to a tax haven. States strive to legally make it more complicated to transfer incomes to tax havens but they are not very successful. According to the World Bank, almost a half of the global GDP is in tax havens. The research deals with the analysis and consequent evaluation of Czech companies' departure to tax havens. It deals with numerous comparisons of values but especially with the number of tax payments and time exigency.	en
utb.faculty	Faculty of Management and Economics
dc.identifier.uri	http://hdl.handle.net/10563/1006482
utb.identifier.obdid	43873591
utb.identifier.wok	000374107300049
utb.source	d-wok
dc.date.accessioned	2016-07-26T14:58:37Z
dc.date.available	2016-07-26T14:58:37Z
utb.contributor.internalauthor	Kolářová, Eva
utb.contributor.internalauthor	Kuderová, Eva
utb.fulltext.affiliation	Eva Kolářová, Eva Kuderová Univerzita Tomáše Bati ve Zlíně Fakulta managementu a ekonomiky Mostní 5139 760 01 Zlín Email: ekolarova@fame.utb.cz Univerzita Tomáše Bati ve Zlíně Fakulta managementu a ekonomiky Mostní 5139 760 01 Zlín Email: kuderova@fame.utb.cz
utb.fulltext.dates	-
utb.fulltext.faculty	Faculty of Management and Economics
utb.fulltext.faculty	Faculty of Management and Economics