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Analysis of Czech Companies' Departures to Tax Havens and Their Effect on Czech Economy

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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 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
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