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Statements

Subject Item
n2:RIV%2F70883521%3A28120%2F12%3A43868583%21RIV13-MSM-28120___
rdf:type
skos:Concept n16:Vysledek
dcterms:description
Investment incentives provide support for foreign direct investments and play an important role in the decision-making process of multinational corporations regarding the allocation of their investments. They are also priorities for countries with transitive or developed. Among central and eastern European countries, the Czech Republic has been one of the leading recipients of foreign direct investment since the late 90s, when the government amended the laws on investment incentives. The presence of foreign investments has eased access to foreign markets and has greatly influenced macroeconomic indicators. Investment incentives are provided in various forms: financial support for creating work places, subvention for costs related to employee retraining, or the amount of income tax relief and subvention for supporting the development of an industrial estate. These forms, whether alone or in combination, are supported from public funds. From the point of view of fiscal effectiveness they are national investments that should produce a rate of return and bring income, preferably sizeable, to the public coffers. State incomes are yields from various taxes, social and health insurance. The article deals with the measurement of the fiscal effectiveness of investment incentives under the conditions valid in the Czech Republic. A fiscal effectiveness model was created for this purpose, which was verified in cooperation with an existing business that received investment incentives from the Czech government. This project charts five years of business activities following the receipt of the investment incentives. Calculations are based in a real business and tax allowances over the period in question. The outputs include real outputs from taxes and other yields on the incoming side of the public accounts. The outcomes of the research project confirm that multinational enterprises bring high added value and that they are effective with a high rate of return. Investment incentives provide support for foreign direct investments and play an important role in the decision-making process of multinational corporations regarding the allocation of their investments. They are also priorities for countries with transitive or developed. Among central and eastern European countries, the Czech Republic has been one of the leading recipients of foreign direct investment since the late 90s, when the government amended the laws on investment incentives. The presence of foreign investments has eased access to foreign markets and has greatly influenced macroeconomic indicators. Investment incentives are provided in various forms: financial support for creating work places, subvention for costs related to employee retraining, or the amount of income tax relief and subvention for supporting the development of an industrial estate. These forms, whether alone or in combination, are supported from public funds. From the point of view of fiscal effectiveness they are national investments that should produce a rate of return and bring income, preferably sizeable, to the public coffers. State incomes are yields from various taxes, social and health insurance. The article deals with the measurement of the fiscal effectiveness of investment incentives under the conditions valid in the Czech Republic. A fiscal effectiveness model was created for this purpose, which was verified in cooperation with an existing business that received investment incentives from the Czech government. This project charts five years of business activities following the receipt of the investment incentives. Calculations are based in a real business and tax allowances over the period in question. The outputs include real outputs from taxes and other yields on the incoming side of the public accounts. The outcomes of the research project confirm that multinational enterprises bring high added value and that they are effective with a high rate of return.
dcterms:title
The Issues Surrounding the Fiscal Effectiveness of Investment Incentives in the Czech Republic The Issues Surrounding the Fiscal Effectiveness of Investment Incentives in the Czech Republic
skos:prefLabel
The Issues Surrounding the Fiscal Effectiveness of Investment Incentives in the Czech Republic The Issues Surrounding the Fiscal Effectiveness of Investment Incentives in the Czech Republic
skos:notation
RIV/70883521:28120/12:43868583!RIV13-MSM-28120___
n16:predkladatel
n20:orjk%3A28120
n3:aktivita
n7:S
n3:aktivity
S
n3:dodaniDat
n5:2013
n3:domaciTvurceVysledku
n18:8324425
n3:druhVysledku
n12:D
n3:duvernostUdaju
n21:S
n3:entitaPredkladatele
n15:predkladatel
n3:idSjednocenehoVysledku
143165
n3:idVysledku
RIV/70883521:28120/12:43868583
n3:jazykVysledku
n14:eng
n3:klicovaSlova
investment incentives, fiscal effectiveness, foreign direct investment, taxes
n3:klicoveSlovo
n10:taxes n10:investment%20incentives n10:foreign%20direct%20investment n10:fiscal%20effectiveness
n3:kontrolniKodProRIV
[5796828DD621]
n3:mistoKonaniAkce
Pafos
n3:mistoVydani
Pafos
n3:nazevZdroje
Proceedings of the 8th European Conference on Management, Leadership and Governance
n3:obor
n11:AE
n3:pocetDomacichTvurcuVysledku
1
n3:pocetTvurcuVysledku
1
n3:rokUplatneniVysledku
n5:2012
n3:tvurceVysledku
Cedidlová, Miroslava
n3:typAkce
n17:WRD
n3:zahajeniAkce
2012-11-08+01:00
s:issn
2048-9021
s:numberOfPages
6
n13:hasPublisher
Academic Publishing International Limited
n8:isbn
978-1-908272-75-1
n9:organizacniJednotka
28120