Název: Náklady konfliktu - empirická analýza ekonomické situace v Palestině a Izraeli
Překlad názvu: Tax Expenditures: The Extent of Corporate Tax Breaks in the Czech Republic
Autoři: Pankina, Anastasia ; Janský, Petr (vedoucí práce) ; Hejlová, Hana (oponent)
Typ dokumentu: Bakalářské práce
Rok: 2015
Jazyk: eng
Abstrakt: Until 2014 the Czech Republic has never published reports on tax expenditures. This paper deals with the analysis of corporate income tax breaks, their estimation, reporting practice and effect on the state budget. The main purpose of this paper is to analyze and estimate the extent of corporate income tax breaks in the Czech Republic from 2008 to 2013. In order to compute tax expenditures we applied a revenue forgone method. According to our estimations, most of the corporate income tax expenditures in the Czech republic were growing gradually during the estimated period, except of tax breaks for expenses on R&D and investment incentives, which increased more than twice from 2008 to 2013. We assume that this increase is a consequence of government reforms oriented to promote R&D and inflow of investments in the Czech Republic. Also, we compared our results with previous study on this topic and discussed the differences. In 2012 corporate tax expenditure in the Czech Republic accounted for about 1.6% of total state revenue from taxation, the comparison with estimates from other EU member states and US indicated that commonly this number does not exceed 2%. Moreover, during our analysis of corporate income tax breaks in different countries we noticed that high and sharp increases of total tax...

Instituce: Fakulty UK (VŠKP) (web)
Informace o dostupnosti dokumentu: Dostupné v digitálním repozitáři UK.
Původní záznam: http://hdl.handle.net/20.500.11956/75764

Trvalý odkaz NUŠL: http://www.nusl.cz/ntk/nusl-345164


Záznam je zařazen do těchto sbírek:
Školství > Veřejné vysoké školy > Univerzita Karlova > Fakulty UK (VŠKP)
Vysokoškolské kvalifikační práce > Bakalářské práce