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| Description
| - When 10 new countries entered the European Union, a discussion opened again over the issue of using corporate tax as an instrument of economic policy. One of the objectives of the European Commission in the sphere of tax cooperation is fighting the ?harmful? competition within the direct income taxes. The question remains how to measure the actual corporate tax rates, which sometimes differ significantly from the nominal rates. In his paper, the author tries to point out factors, which need to be respected when looking for the answer to the actual rate of competition among corporate taxes within European communities, specifically to the question of interconnecting the corporate income tax and personal income tax.
- When 10 new countries entered the European Union, a discussion opened again over the issue of using corporate tax as an instrument of economic policy. One of the objectives of the European Commission in the sphere of tax cooperation is fighting the ?harmful? competition within the direct income taxes. The question remains how to measure the actual corporate tax rates, which sometimes differ significantly from the nominal rates. In his paper, the author tries to point out factors, which need to be respected when looking for the answer to the actual rate of competition among corporate taxes within European communities, specifically to the question of interconnecting the corporate income tax and personal income tax. (en)
- Přistoupení 10 dalších zemí do Evropské unie znovu otevřelo diskusi nad otázkou možnosti využívat daně ze zisků korporací jako nástroje hospodářské politiky. Evropská komise jako jeden z cílů spolupráce v oblasti daní považuje boj proti ?škodlivé? konkurenci v oblasti přímých důchodových daní. Je otázkou, jak poměřovat skutečné sazby daně ze zisků firem, které se mnohdy velmi liší od sazeb nominálních. Autor se ve svém příspěvku snaží ukázat na faktory, které je potřeba zohlednit při hledání odpovědi na skutečnou míru konkurence daní ze zisků firem v rámci Evropských společenství, konkrétně na problém propojení osobní a firemní důchodové daně. (cs)
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| Title
| - There are several factors, which influence the actual range of the corporate tax: the relation between the personal income tax and the corporate income tax
- Některé faktory ovlivňující skutečnou výši daní ze zisků korporací: propojení firemní a osobní důchodové daně (cs)
- There are several factors, which influence the actual range of the corporate tax: the relation between the personal income tax and the corporate income tax (en)
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| skos:prefLabel
| - There are several factors, which influence the actual range of the corporate tax: the relation between the personal income tax and the corporate income tax
- Některé faktory ovlivňující skutečnou výši daní ze zisků korporací: propojení firemní a osobní důchodové daně (cs)
- There are several factors, which influence the actual range of the corporate tax: the relation between the personal income tax and the corporate income tax (en)
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| skos:notation
| - RIV/61989100:27510/06:00017255!RIV09-MSM-27510___
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| http://linked.open...avai/riv/aktivita
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| http://linked.open...avai/riv/aktivity
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| http://linked.open...vai/riv/dodaniDat
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| http://linked.open...aciTvurceVysledku
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| http://linked.open.../riv/druhVysledku
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| http://linked.open...iv/duvernostUdaju
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| http://linked.open...titaPredkladatele
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| http://linked.open...dnocenehoVysledku
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| http://linked.open...ai/riv/idVysledku
| - RIV/61989100:27510/06:00017255
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| http://linked.open...riv/jazykVysledku
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| http://linked.open.../riv/klicovaSlova
| - Corporate tax; integration of corporation income tax and personal income tax; taxation policy; effective tax rate; nominal tax rate (en)
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| http://linked.open.../riv/klicoveSlovo
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| http://linked.open...ontrolniKodProRIV
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| http://linked.open...i/riv/mistoVydani
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| http://linked.open...i/riv/nazevZdroje
| - Teoretické a praktické aspekty veřejných financí
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| http://linked.open...in/vavai/riv/obor
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| http://linked.open...ichTvurcuVysledku
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| http://linked.open...cetTvurcuVysledku
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| http://linked.open...UplatneniVysledku
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| http://linked.open...iv/tvurceVysledku
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| number of pages
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| http://purl.org/ne...btex#hasPublisher
| - Vysoká škola ekonomická v Praze
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| https://schema.org/isbn
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| http://localhost/t...ganizacniJednotka
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