. "Technick\u00E1 univerzita v Ko\u0161iciach. Ekonomick\u00E1 fakulta" . "N\u00E1rodn\u00E1 a region\u00E1lna ekonomika VII" . "RIV/47813059:19520/08:#0000111" . . "Szarowsk\u00E1, Irena" . "Corporate income tax harmonization in the European Union and its impact on operating management"@en . . "Harmonizace korpor\u00E1tn\u00EDch dan\u00ED v Evropsk\u00E9 unii a jej\u00ED vliv na \u0159\u00EDzen\u00ED podnik\u016F" . "Sou\u010Dasn\u00E1 da\u0148ov\u00E1 politika EU je zam\u011B\u0159ena na harmonizaci sazeb nep\u0159\u00EDm\u00FDch dan\u00ED, kter\u00E9 mohou p\u0159\u00EDmo ovliv\u0148ovat trh. V oblasti p\u0159\u00EDm\u00FDch dan\u00ED je i p\u0159es snahy o harmonizaci patrn\u00E1 v\u00FDrazn\u00E1 da\u0148ov\u00E1 konkurence mezi jednotliv\u00FDmi zem\u011Bmi. Fungov\u00E1n\u00ED jednotn\u00E9ho trhu v EU je tak naru\u0161ov\u00E1no \u0159adou probl\u00E9m\u016F souvisej\u00EDc\u00EDch zejm\u00E9na s podnikatelsk\u00FDmi aktivitami uskute\u010D\u0148ovan\u00FDmi p\u0159es hranice jednotliv\u00FDch \u010Dlensk\u00FDch st\u00E1t\u016F. D\u016Fvodem je i zna\u010Dn\u00E1 rozd\u00EDlnost da\u0148ov\u00FDch syst\u00E9m\u016F uplat\u0148ovan\u00FDch v jednotliv\u00FDch \u010Dlensk\u00FDch st\u00E1tech a s nimi spojen\u00E1 rozd\u00EDlnost efektivn\u00EDho da\u0148ov\u00E9ho zat\u00ED\u017Een\u00ED podnikatelsk\u00FDch subjekt\u016F. Tyto faktory se pak zprost\u0159edkovan\u011B prom\u00EDtaj\u00ED do procesu \u0159\u00EDzen\u00ED podnik\u016F. C\u00EDlem p\u0159\u00EDsp\u011Bvku je stru\u010Dn\u011B sumarizovat snahy o harmonizaci dan\u00ED z p\u0159\u00EDjmu podnik\u016F v EU. Z\u00E1m\u011Brem je p\u0159ibl\u00ED\u017Een\u00ED d\u016Fsledk\u016F jednotliv\u00FDch krok\u016F \u010Di stup\u0148\u016F harmonizace korpor\u00E1tn\u00EDch dan\u00ED na \u0159\u00EDzen\u00ED podnik\u016F. P\u0159\u00EDsp\u011Bvek se podrobn\u011B v\u011Bnuje zejm\u00E9na evropsk\u00E9 spole\u010Dnosti Societas Europaea, kter\u00E1 je ji\u017E evropsk\u00FDmi podnikatelsk\u00FDmi subjekty vyu\u017E\u00EDv\u00E1na."@cs . "P(GA402/08/0067)" . . "Harmonizace korpor\u00E1tn\u00EDch dan\u00ED v Evropsk\u00E9 unii a jej\u00ED vliv na \u0159\u00EDzen\u00ED podnik\u016F"@cs . . . "[7AA83CC7213E]" . "harmonization, corporate income tax, Common Consolidated Corporate Tax Base, european firm Societas Europaea"@en . . "Harmonizace korpor\u00E1tn\u00EDch dan\u00ED v Evropsk\u00E9 unii a jej\u00ED vliv na \u0159\u00EDzen\u00ED podnik\u016F" . . "Ko\u0161ice" . . "8"^^ . . . "Paper is focused on corporate income tax harmonization in the European Union and its impact on operating management. Attention is also paid to issue of Common Consolidated Corporate Tax Base."@en . "Corporate income tax harmonization in the European Union and its impact on operating management"@en . "Her\u013Eany" . . "978-80-553-0084-9" . "2008-01-01+01:00"^^ . "369824" . "Sou\u010Dasn\u00E1 da\u0148ov\u00E1 politika EU je zam\u011B\u0159ena na harmonizaci sazeb nep\u0159\u00EDm\u00FDch dan\u00ED, kter\u00E9 mohou p\u0159\u00EDmo ovliv\u0148ovat trh. V oblasti p\u0159\u00EDm\u00FDch dan\u00ED je i p\u0159es snahy o harmonizaci patrn\u00E1 v\u00FDrazn\u00E1 da\u0148ov\u00E1 konkurence mezi jednotliv\u00FDmi zem\u011Bmi. Fungov\u00E1n\u00ED jednotn\u00E9ho trhu v EU je tak naru\u0161ov\u00E1no \u0159adou probl\u00E9m\u016F souvisej\u00EDc\u00EDch zejm\u00E9na s podnikatelsk\u00FDmi aktivitami uskute\u010D\u0148ovan\u00FDmi p\u0159es hranice jednotliv\u00FDch \u010Dlensk\u00FDch st\u00E1t\u016F. D\u016Fvodem je i zna\u010Dn\u00E1 rozd\u00EDlnost da\u0148ov\u00FDch syst\u00E9m\u016F uplat\u0148ovan\u00FDch v jednotliv\u00FDch \u010Dlensk\u00FDch st\u00E1tech a s nimi spojen\u00E1 rozd\u00EDlnost efektivn\u00EDho da\u0148ov\u00E9ho zat\u00ED\u017Een\u00ED podnikatelsk\u00FDch subjekt\u016F. Tyto faktory se pak zprost\u0159edkovan\u011B prom\u00EDtaj\u00ED do procesu \u0159\u00EDzen\u00ED podnik\u016F. C\u00EDlem p\u0159\u00EDsp\u011Bvku je stru\u010Dn\u011B sumarizovat snahy o harmonizaci dan\u00ED z p\u0159\u00EDjmu podnik\u016F v EU. Z\u00E1m\u011Brem je p\u0159ibl\u00ED\u017Een\u00ED d\u016Fsledk\u016F jednotliv\u00FDch krok\u016F \u010Di stup\u0148\u016F harmonizace korpor\u00E1tn\u00EDch dan\u00ED na \u0159\u00EDzen\u00ED podnik\u016F. P\u0159\u00EDsp\u011Bvek se podrobn\u011B v\u011Bnuje zejm\u00E9na evropsk\u00E9 spole\u010Dnosti Societas Europaea, kter\u00E1 je ji\u017E evropsk\u00FDmi podnikatelsk\u00FDmi subjekty vyu\u017E\u00EDv\u00E1na." . "1"^^ . . "Harmonizace korpor\u00E1tn\u00EDch dan\u00ED v Evropsk\u00E9 unii a jej\u00ED vliv na \u0159\u00EDzen\u00ED podnik\u016F"@cs . . . "RIV/47813059:19520/08:#0000111!RIV09-GA0-19520___" . . . "19520" . "1"^^ .