. . "RIV/47813059:19520/08:#0001671!RIV12-GA0-19520___" . . "Practical aspects of corporate income tax competition in the European Union"@en . "At present twenty seven independent tax systems involve the European Union. Strong tax competition still exists in the range of corporate income taxes among member states of the European Union. Tax competition is seen as a noncooperative defining of tax rate and tax base by independent governments. The goal of the paper is to briefly summarise development of corporate income taxes in the EU and analyse possibilities of influencing corporate income tax, concerning to modification of the tax base."@en . "Praktick\u00E9 aspekty da\u0148ov\u00E9 konkurence v oblasti dan\u011B z p\u0159\u00EDjm\u016F pr\u00E1vnick\u00FDch osob v Evropsk\u00E9 unii" . "Acta academica karviniensia" . "335207" . "Praktick\u00E9 aspekty da\u0148ov\u00E9 konkurence v oblasti dan\u011B z p\u0159\u00EDjm\u016F pr\u00E1vnick\u00FDch osob v Evropsk\u00E9 unii"@cs . . "tax, tax competition, corporate income tax, tax rate, tax base"@en . . "RIV/47813059:19520/08:#0001671" . . . "P(GA402/08/0067)" . . "Praktick\u00E9 aspekty da\u0148ov\u00E9 konkurence v oblasti dan\u011B z p\u0159\u00EDjm\u016F pr\u00E1vnick\u00FDch osob v Evropsk\u00E9 unii" . . . "Evropsk\u00E1 unie v sou\u010Dasnosti zahrnuje 27 samostatn\u00FDch da\u0148ov\u00FDch syst\u00E9m\u016F jednotliv\u00FDch \u010Dlensk\u00FDch zem\u00ED. V oblasti firemn\u00EDch d\u016Fchodov\u00FDch dan\u00ED je i p\u0159es snahy o harmonizaci patrn\u00E1 v\u00FDrazn\u00E1 da\u0148ov\u00E1 konkurence mezi jednotliv\u00FDmi zem\u011Bmi. Da\u0148ov\u00E1 konkurence je ch\u00E1p\u00E1na jako nekooperativn\u00ED stanovov\u00E1n\u00ED da\u0148ov\u00FDch sazeb nez\u00E1visl\u00FDmi vl\u00E1dami st\u00E1t\u016F, v\u010Detn\u011B vymezen\u00ED z\u00E1klad\u016F dan\u011B. C\u00EDlem p\u0159\u00EDsp\u011Bvku je proto stru\u010Dn\u011B sumarizovat v\u00FDvoj dan\u011B z p\u0159\u00EDjm\u016F pr\u00E1vnick\u00FDch osob v Evropsk\u00E9 unii a analyzovat mo\u017Enosti ovliv\u0148ov\u00E1n\u00ED v\u00FD\u0161e dan\u011B z p\u0159\u00EDjm\u016F pr\u00E1vnick\u00FDch osob v jednotliv\u00FDch zem\u00EDch, zejm\u00E9na pak v oblasti \u00FAprav da\u0148ov\u00E9ho z\u00E1kladu." . . . . "Szarowsk\u00E1, Irena" . "14"^^ . "[49F5117CA0C5]" . "1"^^ . "19520" . "1"^^ . "Evropsk\u00E1 unie v sou\u010Dasnosti zahrnuje 27 samostatn\u00FDch da\u0148ov\u00FDch syst\u00E9m\u016F jednotliv\u00FDch \u010Dlensk\u00FDch zem\u00ED. V oblasti firemn\u00EDch d\u016Fchodov\u00FDch dan\u00ED je i p\u0159es snahy o harmonizaci patrn\u00E1 v\u00FDrazn\u00E1 da\u0148ov\u00E1 konkurence mezi jednotliv\u00FDmi zem\u011Bmi. Da\u0148ov\u00E1 konkurence je ch\u00E1p\u00E1na jako nekooperativn\u00ED stanovov\u00E1n\u00ED da\u0148ov\u00FDch sazeb nez\u00E1visl\u00FDmi vl\u00E1dami st\u00E1t\u016F, v\u010Detn\u011B vymezen\u00ED z\u00E1klad\u016F dan\u011B. C\u00EDlem p\u0159\u00EDsp\u011Bvku je proto stru\u010Dn\u011B sumarizovat v\u00FDvoj dan\u011B z p\u0159\u00EDjm\u016F pr\u00E1vnick\u00FDch osob v Evropsk\u00E9 unii a analyzovat mo\u017Enosti ovliv\u0148ov\u00E1n\u00ED v\u00FD\u0161e dan\u011B z p\u0159\u00EDjm\u016F pr\u00E1vnick\u00FDch osob v jednotliv\u00FDch zem\u00EDch, zejm\u00E9na pak v oblasti \u00FAprav da\u0148ov\u00E9ho z\u00E1kladu."@cs . "CZ - \u010Cesk\u00E1 republika" . . "Practical aspects of corporate income tax competition in the European Union"@en . "Praktick\u00E9 aspekty da\u0148ov\u00E9 konkurence v oblasti dan\u011B z p\u0159\u00EDjm\u016F pr\u00E1vnick\u00FDch osob v Evropsk\u00E9 unii"@cs . . . . "1212-415X" . "2" .