. . "C\u00EDlem projektu\u00A0bylo prozkoumat sou\u010Dasn\u00E9 nov\u00E9 trendy a faktory zdan\u011Bn\u00ED ve sv\u011Bt\u011B, Evropsk\u00E9 unii a v \u010Cesk\u00E9 republice, zejm\u00E9na vliv globalizace a nov\u00FDch technologi\u00ED na da\u0148ov\u00E9 syst\u00E9my a navrhnout optimalizaci \u010Desk\u00E9ho da\u0148ov\u00E9ho syst\u00E9mu. Tohoto c\u00EDle bylo dosa\u017Een"@cs . "0"^^ . "GA402/02/1388" . . . . . "The aim of the research project was to analyze the most recent trends (above all globalization and impact of new technologies) influencing the area of taxation and to recommend appropriate adjustments to the Czech tax system. This aim has been reached an"@en . "Neuvedeno."@en . "1"^^ . . "1"^^ . . . "Optimalizace da\u0148ov\u00E9ho syst\u00E9mu \u010Cesk\u00E9 republiky v kontextu evropsk\u00E9ho regionu a m\u011Bn\u00EDc\u00EDho se ekonomick\u00E9ho, soci\u00E1ln\u00EDho a pr\u00E1vn\u00EDho prost\u0159ed\u00ED" . "In the beginning of third millennium the factors influencing an effectiveness of tax system has dramatically changed. The economic and social conditions demonstrate radical changes, which are bringing about globalisation and integration. At not least factors influencing tax systems are technical and science development, new products, services, technology (Internet, e-business, new financial products, new kinds of jobs etc.). The globalisation makes taxation of mobile tax base, especially portfolio capital (but even others capital or goods and services) become more difficult - increasing tax harmful competition among states and negative feature associated with it is a bigger labour taxation. The reaction to the new issues, describes above, is an effort of EU and OECD for tax co-ordination and harmonisation. An effective and fair tax system (systems) have to reflect these new processes, whether a public budgets have not suffer from lack of financial resources. The goal of project is analyse of"@en . . . "http://www.isvav.cz/projectDetail.do?rowId=GA402/02/1388"^^ . "2008-06-02+02:00"^^ . "Po\u010D\u00E1tkem t\u0159et\u00EDho tis\u00EDcilet\u00ED doch\u00E1z\u00ED k\u00A0v\u00FDznamn\u00FDm zm\u011Bn\u00E1m ve faktorech ur\u010Duj\u00EDc\u00EDch efektivn\u00ED fungov\u00E1n\u00ED da\u0148ov\u00FDch syst\u00E9m\u016F st\u00E1t\u016F. Radik\u00E1ln\u011B se m\u011Bn\u00ED ekonomick\u00E9 a soci\u00E1ln\u00ED podm\u00EDnky, kter\u00E9 jsou ovliv\u0148ov\u00E1ny globalizac\u00ED a integrac\u00ED. Na da\u0148ov\u00E9 syst\u00E9my p\u016Fsob\u00ED v\u00A0neposledn\u00ED \u0159ad\u011B v\u011Bdecko-technick\u00FD pokrok a vznik nov\u00FDch slu\u017Eeb, produkt\u016F a technologi\u00ED (Internet a internetov\u00E9 obchody, nov\u00E9 finan\u010Dn\u00ED produkty, nov\u00E9 druhy pr\u00E1ce apod., revolu\u010Dn\u00ED zm\u011Bny v\u00A0logistice apod.). Globalizace zp\u016Fsobuje, \u017Ee zda\u0148ov\u00E1n\u00ED mobiln\u00EDch da\u0148ov\u00FDch z\u00E1klad\u016F, zejm\u00E9na portfoliov\u00E9ho kapit\u00E1lu, ale i ostatn\u00EDho kapit\u00E1lu nebo zbo\u017E\u00ED a slu\u017Eeb se st\u00E1v\u00E1 st\u00E1le slo\u017Eit\u011Bj\u0161\u00EDm - s\u00EDl\u00ED \u0161kodliv\u00E1 da\u0148ov\u00E1 konkurence mezi st\u00E1ty a pr\u016Fvodn\u00EDm negativn\u00EDm jevem tohoto procesu je st\u00E1le v\u011Bt\u0161\u00ED da\u0148ov\u00E9 zat\u00ED\u017Een\u00ED pr\u00E1ce. Jako reakce na tyto jevy se rozv\u00EDj\u00ED \u00FAsil\u00ED mezin\u00E1rodn\u00EDho spole\u010Denstv\u00ED, zejm\u00E9na v\u00A0r\u00E1mci EU a OECD, po da\u0148ov\u00E9 koordinaci a harmonizaci. Efektivn\u00ED a spravedliv\u00FD da\u0148ov\u00FD syst\u00E9m, nebo l\u00E9pe \u0159e\u010Deno syst\u00E9my, nebo\u0165 i zda\u0148ov\u00E1n\u00ED se nutn\u011B globalizuje, mus\u00ED na uveden\u00E9" . "79"^^ . . . . "79"^^ . "Optimization of the Tax Syst\u00E9m in the Czech Republic in the Context of the European Region and Dynamic Economic, Social and Legal Environment"@en . . . . . . .