"Corporate Income Tax; Tax Paradise"@en . "Da\u0148ov\u00E9 r\u00E1je v Evrop\u011B a situace v \u010Cesk\u00E9 republice."@cs . . "V ned\u00E1vn\u00E9 dob\u011B prob\u011Bhla v \u010Cesk\u00E9 republice reforma ve\u0159ejn\u00FDch financ\u00ED, jej\u00ED\u017E sou\u010D\u00E1st\u00ED byly tak\u00E9 zm\u011Bny v oblasti korpor\u00E1tn\u00ED dan\u011B. S \u00FA\u010Dinnost\u00ED od 1.1.2008 do\u0161lo ke sn\u00ED\u017Een\u00ED z\u00E1konn\u00E9 sazby dan\u011B z p\u0159\u00EDjmu pr\u00E1vnick\u00FDch osob na 21% s c\u00EDlem dos\u00E1hnout m\u00EDry 19% v roce 2010. V oblasti zda\u0148ov\u00E1n\u00ED rozd\u011Blen\u00E9ho zisku pak z\u016Fstala zachov\u00E1na 15% da\u0148ov\u00E1 sazba. C\u00EDlem p\u0159\u00EDsp\u011Bvku je komparace situace v \u010Cesk\u00E9 republice a ostatn\u00EDch evropsk\u00FDch zem\u00EDch, kter\u00E9 ch\u00E1peme jako da\u0148ov\u00E9 r\u00E1je."@cs . "Da\u0148ov\u00E9 r\u00E1je v Evrop\u011B a situace v \u010Cesk\u00E9 republice." . "2008-05-14+02:00"^^ . . . "Slezsk\u00E1 univerzita v Opav\u011B" . . "[50CEC6EE133D]" . . "Opava" . . . "978-80-7248-484-3" . . . "In the Czech Republic currently took place the reform of public finance whose part were also changes in the field of a corporate income tax. With the effect from 1st January 2008 occurred the lowering of a nominal legal rate of the corporate income tax to 21% with a view to reach the rate of 19% in 2010. In the field of divided profit taxation than remained unchanged 15% tax rate. The aim of this article is to compare the situation in the Czech Republic and further European countries that are known as a tax paradise."@en . . "\u010Cty\u0159i roky \u010Dlenstv\u00ED zem\u00ED st\u0159edn\u00ED a v\u00FDchodn\u00ED Evropy v Evropsk\u00E9 unii: d\u016Fsledky a nov\u00E9 v\u00FDzvy pro n\u00E1rodn\u00ED a region\u00E1ln\u00ED trhy pr\u00E1ce" . . "27510" . "1"^^ . . "Tax Paradise in Europe and Situation in the Czech Republic"@en . "P(GA402/08/0763)" . . "6"^^ . "1"^^ . "Da\u0148ov\u00E9 r\u00E1je v Evrop\u011B a situace v \u010Cesk\u00E9 republice." . "362092" . . "Kotl\u00E1n, Igor" . "RIV/61989100:27510/08:00019186!RIV10-GA0-27510___" . "RIV/61989100:27510/08:00019186" . "Da\u0148ov\u00E9 r\u00E1je v Evrop\u011B a situace v \u010Cesk\u00E9 republice."@cs . "Karvin\u00E1" . . "V ned\u00E1vn\u00E9 dob\u011B prob\u011Bhla v \u010Cesk\u00E9 republice reforma ve\u0159ejn\u00FDch financ\u00ED, jej\u00ED\u017E sou\u010D\u00E1st\u00ED byly tak\u00E9 zm\u011Bny v oblasti korpor\u00E1tn\u00ED dan\u011B. S \u00FA\u010Dinnost\u00ED od 1.1.2008 do\u0161lo ke sn\u00ED\u017Een\u00ED z\u00E1konn\u00E9 sazby dan\u011B z p\u0159\u00EDjmu pr\u00E1vnick\u00FDch osob na 21% s c\u00EDlem dos\u00E1hnout m\u00EDry 19% v roce 2010. V oblasti zda\u0148ov\u00E1n\u00ED rozd\u011Blen\u00E9ho zisku pak z\u016Fstala zachov\u00E1na 15% da\u0148ov\u00E1 sazba. C\u00EDlem p\u0159\u00EDsp\u011Bvku je komparace situace v \u010Cesk\u00E9 republice a ostatn\u00EDch evropsk\u00FDch zem\u00EDch, kter\u00E9 ch\u00E1peme jako da\u0148ov\u00E9 r\u00E1je." . "Tax Paradise in Europe and Situation in the Czech Republic"@en .