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  • The project will deal with distortions occurring in the taxation system in consequence of various areas of business, various investment and financial tools, as well as with the impacts of these distortions on the behaviour of corporations, legal entities and natural persons.Although one of the basic requirements expected from taxes is their non distortion, and/or the requirement that taxes are neutral both from the viewpoints of taxpayers and their businesses, which had been expressed already by Adam Smith, this condition is not achieved. Even though the tax economic policy does not include any such objective, there are certain industries, ways of investment or financing, which enjoy tax relief or suffer from the tax burden bigger than the average one. By removing these distortions the whole tax system and its impact on the economy may be made more effective.We are going to measure the value of distortions by means of effective tax rates. We shall subsequently investigate up to which extent different tax rates affect the structure of investments and financing. The research includes the theoretical and empirical parts. Theoretical models will be verified by means of empirical data stated by companies and taxpayers operating in the Czech Republic. The methods of statistic induction will enable to generalize the obtained information. (en)
  • Cílem projektu je identifikovat distoze v daňovém systému obecně a v České republice zvlášť a zjistit jejich vliv na investiční a finanční rozhodování podniku. Předmětem výzkumu budou efektivní daňové sazby v podnicích - rozděleno na právnické a fyzické osoby. (cs)
Title
  • Structural distorsions of taxation and investment decision (en)
  • Strukturální distorze v daňovém systému a jejich vliv na investiční rozhodování (cs)
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  • daň důchová; daň korporativní; daňový klín; distorze daňové; efektivní daňové sazby; finanční rozhodování (en)
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