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Název: | Analysis of Czech companies' departures to tax havens and their effect on Czech economy |
Autor: | Kolářová, Eva; Kuderová, Eva |
Typ dokumentu: | Článek ve sborníku (English) |
Zdrojový dok.: | Finance and Performance of Firms in Science, Education and Practice 2015. 2015, p. 623-637 |
ISBN: | 978-80-7454-482-8 |
Abstrakt: | The minimum taxation and the maximum anonymity of owners and managers are the reasons why to move a company to a tax haven. States strive to legally make it more complicated to transfer incomes to tax havens but they are not very successful. According to the World Bank, almost a half of the global GDP is in tax havens. The research deals with the analysis and consequent evaluation of Czech companies' departure to tax havens. It deals with numerous comparisons of values but especially with the number of tax payments and time exigency. |
Plný text: | https://web.archive.org/web/20180722041033/http://www.ufu.utb.cz/konference/sbornik2015.pdf |
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