The project is focused on the analysis of direct taxes with emphasis on the corporation income tax. Within the project will be proceeded a detail research of the relationship to key macroeconomic aggregates including the econometrics analysis itself. Fundamental is the economic and legal angel of observation on these questions which influence not only expert but especially enterpreneurial public. Results will be concrete concepts of legislative changes and the analysis of their passage with regard to the membership of the Czech Republic in the European Union and the process of direct taxes harmonization. Consecutive results of particular stages will be presented within expert periodicals and especially at two international conferences which will be held by the submitters within the project. Essential is also the utilization of the results within pedagogical practise. Final results will be the subject of two scientific monographs which will be edited in 2009 and 2011 by a prestigious national or foreign publisher. (en)
Cílem projektu je analýza korporátní daně v ČR, rozbor její vazby na makroekonomické agregáty a návrh legislativních změn, včetně průchodnosti s ohledem na členství v Evropské unii a proces harmonizace přímých daní.