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National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
Faktory ovlivňující výši inkasa korporátní daně v České republice
 Kšicová, Lucie
The main topic of this diploma thesis is tax competition in the field of corporate tax. Its first part, among others, describes parameters, whose influence on tax collection was analysed by authors in different periods and judicatures. The importance of selected factors in the circumstances of the Czech Republic between 1998 and 2012 is then tested by multivariate regression analysis. The results show that - despite of expectations - statutory tax rate together with level of profit of companies are not the only key determinants. Other parametres describing openness of the international trade, level of investitions, national productivity rate or deficit of the national budget play their role as well. Based on these results, recommendations for the authors of the tax politics are presented.
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Komparace ekologických daní východních zemí Evropské unie
 Kšicová, Lucie
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