"PEFnet 2010: Evropsk\u00E1 v\u011Bdeck\u00E1 konference poslucha\u010D\u016F doktorsk\u00E9ho studia" . "PEF MENDELU v Brn\u011B" . . . "Vliv da\u0148ov\u00E9 sout\u011B\u017Ee na v\u00FDb\u011Br dan\u011B z p\u0159\u00EDjm\u016F korporac\u00ED v \u010Cesk\u00E9 republice"@cs . . . "1"^^ . "43110" . "Vliv da\u0148ov\u00E9 sout\u011B\u017Ee na v\u00FDb\u011Br dan\u011B z p\u0159\u00EDjm\u016F korporac\u00ED v \u010Cesk\u00E9 republice" . "Tax competition and its impact upon the payment of the income tax corporations in the Czech Republic"@en . "RIV/62156489:43110/10:00161799" . . . "1"^^ . . "capital mobility; tax competition; income tax corporations; foreign direct investments"@en . . . "Mendelova zem\u011Bd\u011Blsk\u00E1 a lesnick\u00E1 univerzita v Brn\u011B" . "Vliv da\u0148ov\u00E9 sout\u011B\u017Ee na v\u00FDb\u011Br dan\u011B z p\u0159\u00EDjm\u016F korporac\u00ED v \u010Cesk\u00E9 republice" . "Sobotkov\u00E1, Veronika" . . . . . "2010-01-01+01:00"^^ . "Vliv da\u0148ov\u00E9 sout\u011B\u017Ee na v\u00FDb\u011Br dan\u011B z p\u0159\u00EDjm\u016F korporac\u00ED v \u010Cesk\u00E9 republice"@cs . . . "295990" . "P\u0159\u00EDsp\u011Bvek se zab\u00FDv\u00E1 problematikou da\u0148ov\u00E9 sout\u011B\u017Ee a jej\u00EDm vlivem na v\u00FDb\u011Br dan\u011B z p\u0159\u00EDjm\u016F korporac\u00ED v \u010Cesk\u00E9 republice. V d\u016Fsledku existence da\u0148ov\u00E9 sout\u011B\u017Ee, postupuj\u00EDc\u00ED globalizace a integrace trhu doch\u00E1z\u00ED postupn\u011B k n\u00E1r\u016Fstu p\u0159esunu kapit\u00E1lu a investic spole\u010Dnost\u00ED z \u010Ceska do zahrani\u010D\u00ED, p\u0159edev\u0161\u00EDm do da\u0148ov\u011B v\u00FDhodn\u011Bj\u0161\u00EDch jurisdikc\u00ED. R\u016Fst kapit\u00E1lov\u00E9 mobility m\u016F\u017Ee ov\u0161em zp\u016Fsobovat probl\u00E9my p\u0159\u00EDjmov\u00E9 str\u00E1nky st\u00E1tn\u00EDho rozpo\u010Dtu a projevit se negativn\u011B na v\u00FDb\u011Bru dan\u011B z p\u0159\u00EDjm\u016F korporac\u00ED. \u010Cl\u00E1nek tak statisticky ov\u011B\u0159uje hypot\u00E9zu, zda p\u0159esun kapit\u00E1lu z \u010Cesk\u00E9 republiky do zahrani\u010D\u00ED vede k poklesu velikosti v\u00FDb\u011Bru dan\u011B z p\u0159\u00EDjm\u016F korporac\u00ED v \u010Cesku."@cs . "The paper deals with the problem of the tax competition and its impact upon payment of the income tax corporations in the Czech Republic. Tax competition, globalization and integration participate in the capital reswitching from the Czech Republic to abroad. The increase capital mobility could bring about problems with the income of the state budget. The report verifies hypothesis, if the capital reswitching from the Czech Republic to abroad brings the lower payment of the income tax corporations in the Czech Republic."@en . "Z(MSM6215648904)" . "[D82EBCC97267]" . "978-80-7375-450-1" . . "7"^^ . "P\u0159\u00EDsp\u011Bvek se zab\u00FDv\u00E1 problematikou da\u0148ov\u00E9 sout\u011B\u017Ee a jej\u00EDm vlivem na v\u00FDb\u011Br dan\u011B z p\u0159\u00EDjm\u016F korporac\u00ED v \u010Cesk\u00E9 republice. V d\u016Fsledku existence da\u0148ov\u00E9 sout\u011B\u017Ee, postupuj\u00EDc\u00ED globalizace a integrace trhu doch\u00E1z\u00ED postupn\u011B k n\u00E1r\u016Fstu p\u0159esunu kapit\u00E1lu a investic spole\u010Dnost\u00ED z \u010Ceska do zahrani\u010D\u00ED, p\u0159edev\u0161\u00EDm do da\u0148ov\u011B v\u00FDhodn\u011Bj\u0161\u00EDch jurisdikc\u00ED. R\u016Fst kapit\u00E1lov\u00E9 mobility m\u016F\u017Ee ov\u0161em zp\u016Fsobovat probl\u00E9my p\u0159\u00EDjmov\u00E9 str\u00E1nky st\u00E1tn\u00EDho rozpo\u010Dtu a projevit se negativn\u011B na v\u00FDb\u011Bru dan\u011B z p\u0159\u00EDjm\u016F korporac\u00ED. \u010Cl\u00E1nek tak statisticky ov\u011B\u0159uje hypot\u00E9zu, zda p\u0159esun kapit\u00E1lu z \u010Cesk\u00E9 republiky do zahrani\u010D\u00ED vede k poklesu velikosti v\u00FDb\u011Bru dan\u011B z p\u0159\u00EDjm\u016F korporac\u00ED v \u010Cesku." . . "RIV/62156489:43110/10:00161799!RIV11-MSM-43110___" . "Tax competition and its impact upon the payment of the income tax corporations in the Czech Republic"@en . "Brno" .