"Ostrava" . "Z(MSM 275100015)" . . "273-282" . "80-248-0618-5" . . "10"^^ . "Vysok\u00E1 \u0161kola b\u00E1\u0148sk\u00E1 - Technick\u00E1 univerzita Ostrava" . . "2004-09-08+02:00"^^ . "Income tax influence on investments and their risk"@en . . . "The paper is focused on influence of direct tax on company investments. Reaction of investors at taxes is dependent on feature of investment function, which is dependent on measure of expecting profit after taxation. Every net profit is reduced by taxation of direct tax and the tax measure is impacted on notional direct tax and amount of depreciation. Increase in taxation has influence on reduction of investment activity of most economical subjects and increase the risk of some investment simultaneously."@en . "RIV/61989100:27510/04:00009776" . "\u0158\u00EDzen\u00ED a modelov\u00E1n\u00ED finan\u010Dn\u00EDch rizik" . . . "Vliv d\u016Fchodov\u00E9 dan\u011B na investice a jejich riziko" . "Investments;income tax;effective income tax rate;depreciation;risk;tax loss"@en . "Income tax influence on investments and their risk"@en . . "27510" . "Vliv d\u016Fchodov\u00E9 dan\u011B na investice a jejich riziko"@cs . . . . "Chov\u00E1n\u00ED ekonomick\u00FDch subjekt\u016F je i p\u0159es snahy o zaji\u0161t\u011Bn\u00ED efektivity da\u0148ov\u00FDch syst\u00E9m\u016F ovlivn\u011Bno dan\u011Bmi. P\u0159\u00EDsp\u011Bvek je v\u011Bnov\u00E1n vlivu p\u0159\u00EDm\u00E9 dan\u011B d\u016Fchodov\u00E9ho typu na investice podnikatelsk\u00FDch subjekt\u016F. Reakce investor\u016F na dan\u011B vych\u00E1z\u00ED z charakteru jejich investi\u010Dn\u00ED funkce, kter\u00E1 je z\u00E1visl\u00E1 na o\u010Dek\u00E1van\u00E9 m\u00ED\u0159e \u010Dist\u00E9ho zisku. Zdan\u011Bn\u00ED d\u016Fchodovou dan\u00ED m\u00EDru \u010Dist\u00E9ho zisku sni\u017Euje a tato m\u00EDra je ovlivn\u011Bna v\u00FD\u0161\u00ED nomin\u00E1ln\u00ED sazby d\u016Fchodov\u00E9 dan\u011B a v\u00FD\u0161\u00ED odpis\u016F. R\u016Fst zdan\u011Bn\u00ED d\u016Fchodovou dan\u00ED sni\u017Euje investi\u010Dn\u00ED aktivitu ekonomick\u00FDch subjekt\u016F, proto\u017Ee zaveden\u00ED d\u016Fchodov\u00E9 dan\u011B zp\u016Fsob\u00ED sn\u00ED\u017Een\u00ED o\u010Dek\u00E1van\u00E9ho zisku z investice a sou\u010Dasn\u011B zv\u00FD\u0161en\u00ED rizika investice."@cs . "Vliv d\u016Fchodov\u00E9 dan\u011B na investice a jejich riziko" . "Chov\u00E1n\u00ED ekonomick\u00FDch subjekt\u016F je i p\u0159es snahy o zaji\u0161t\u011Bn\u00ED efektivity da\u0148ov\u00FDch syst\u00E9m\u016F ovlivn\u011Bno dan\u011Bmi. P\u0159\u00EDsp\u011Bvek je v\u011Bnov\u00E1n vlivu p\u0159\u00EDm\u00E9 dan\u011B d\u016Fchodov\u00E9ho typu na investice podnikatelsk\u00FDch subjekt\u016F. Reakce investor\u016F na dan\u011B vych\u00E1z\u00ED z charakteru jejich investi\u010Dn\u00ED funkce, kter\u00E1 je z\u00E1visl\u00E1 na o\u010Dek\u00E1van\u00E9 m\u00ED\u0159e \u010Dist\u00E9ho zisku. Zdan\u011Bn\u00ED d\u016Fchodovou dan\u00ED m\u00EDru \u010Dist\u00E9ho zisku sni\u017Euje a tato m\u00EDra je ovlivn\u011Bna v\u00FD\u0161\u00ED nomin\u00E1ln\u00ED sazby d\u016Fchodov\u00E9 dan\u011B a v\u00FD\u0161\u00ED odpis\u016F. R\u016Fst zdan\u011Bn\u00ED d\u016Fchodovou dan\u00ED sni\u017Euje investi\u010Dn\u00ED aktivitu ekonomick\u00FDch subjekt\u016F, proto\u017Ee zaveden\u00ED d\u016Fchodov\u00E9 dan\u011B zp\u016Fsob\u00ED sn\u00ED\u017Een\u00ED o\u010Dek\u00E1van\u00E9ho zisku z investice a sou\u010Dasn\u011B zv\u00FD\u0161en\u00ED rizika investice." . . . "Ratmanov\u00E1, Iveta" . . "Vliv d\u016Fchodov\u00E9 dan\u011B na investice a jejich riziko"@cs . "1"^^ . . "[E524B393552B]" . . . "RIV/61989100:27510/04:00009776!RIV/2005/MSM/275105/N" . "592687" . . . "Ostrava" . "1"^^ .