About: System of Corporation´s Taxation in the OECD Countries.

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rdf:type	skos:Concept http://linked.opendata.cz/ontology/domain/vavai/Vysledek
Description	This paper describes variations of systems of corporations? taxation in the OECD countries and compares them with the situation in the Czech Republic. Even though in Czech conditions occurs the lowering of a nominal legal rate of the corporate income tax, the mentioned changes, presented as reformative, cannot be regarded as sufficient. Especially it is necessary to consider the change of the classical system into the modified classical system or the use of the schedular principle that is related to the taxation of only a part of dividends. As interesting seems to be also the way started by Slovakia or Greece, when occurs the economic double taxation elimination and thus tax burden of dividends. This paper describes variations of systems of corporations? taxation in the OECD countries and compares them with the situation in the Czech Republic. Even though in Czech conditions occurs the lowering of a nominal legal rate of the corporate income tax, the mentioned changes, presented as reformative, cannot be regarded as sufficient. Especially it is necessary to consider the change of the classical system into the modified classical system or the use of the schedular principle that is related to the taxation of only a part of dividends. As interesting seems to be also the way started by Slovakia or Greece, when occurs the economic double taxation elimination and thus tax burden of dividends. (en)
Title	System of Corporation´s Taxation in the OECD Countries. System of Corporation´s Taxation in the OECD Countries. (en)
skos:prefLabel	System of Corporation´s Taxation in the OECD Countries. System of Corporation´s Taxation in the OECD Countries. (en)
skos:notation	RIV/61989100:27510/08:00019007!RIV10-GA0-27510___
http://linked.open...avai/riv/aktivita	P
http://linked.open...avai/riv/aktivity	P(GA402/08/0763)
http://linked.open...iv/cisloPeriodika	1
http://linked.open...vai/riv/dodaniDat	2010
http://linked.open...aciTvurceVysledku	Kotlán, Igor
http://linked.open.../riv/druhVysledku	J - Článek v odborném periodiku
http://linked.open...iv/duvernostUdaju	S - Úplné a pravdivé údaje nepodléhající ochraně podle zvláštních právních předpisů
http://linked.open...titaPredkladatele	Vysoká škola báňská - Technická univerzita Ostrava / Ekonomická fakulta
http://linked.open...dnocenehoVysledku	398869
http://linked.open...ai/riv/idVysledku	RIV/61989100:27510/08:00019007
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	Corporation Income Tax; Taxation; OECD (en)
http://linked.open.../riv/klicoveSlovo	Corporation Income Tax OECD Taxation
http://linked.open...odStatuVydavatele	CZ - Česká republika
http://linked.open...ontrolniKodProRIV	[895987092F44]
http://linked.open...i/riv/nazevZdroje	Acta academica karviniensia
http://linked.open...in/vavai/riv/obor	AH
http://linked.open...ichTvurcuVysledku	1 (xsd:int)
http://linked.open...cetTvurcuVysledku	1 (xsd:int)
http://linked.open...vavai/riv/projekt	Corporation Income Tax in the CR and the Concept of Legislative Changes within the Context of Efforts of Harmonization in the EU
http://linked.open...UplatneniVysledku	2008
http://linked.open...v/svazekPeriodika	1
http://linked.open...iv/tvurceVysledku	Kotlán, Igor
issn	1212-415X
number of pages	13 (xsd:int)
http://localhost/t...ganizacniJednotka	27510
is http://linked.open...avai/riv/vysledek of	System of Corporation´s Taxation in the OECD Countries. System of Corporation´s Taxation in the OECD Countries. System of Corporation´s Taxation in the OECD Countries. System of Corporation´s Taxation in the OECD Countries.

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