THE USE OF TAX HAVENS BY CZECH COMPANIES IN CONDITIONS OF GLOBALIZATION
Konferenční objektOtevřený přístuppeer-reviewedpublishedDatum publikování
2018
Vedoucí práce
Oponent
Název časopisu
Název svazku
Vydavatel
Žilinská univerzita
Abstrakt
Nowadays, in the context of the ever-changing globalization of the world, the question of international tax relations becomes important. It is absolutely natural that business entities want to optimize their tax liability and seek ways to achieve this. In today's globalized world, with an easy way of remote communication, more and more business entities are considering optimizing their tax obligations using tax havens that are more tax-friendly and more accommodating than their home countries. Tax havens are carried away by movable subjects from domestic tax jurisdictions, and the state is therefore losing considerable sums that would otherwise become revenue to the state budget. In view of the increasing indebtedness of states, they are trying, together with international organizations, to fight against tax havens and to attract leaking entrepreneurs back or to increase their ability to remain through different tax advantages on the one hand or different legal constraints on the other. The article deals with an overview of measures that are acquired worldwide and also in the Czech Republic to combat the growing phenomenon of tax havens. An analysis of the development of the number and characteristics of Czech companies controlled from tax havens has been made. It further analyses the motives of companies for relocation into tax havens.
Rozsah stran
p. 1810-1816
ISSN
2454-0943
Trvalý odkaz na tento záznam
Projekt
SGS_2018_013/Zdroje, dostupnost, kvalita, stabilita a možnosti zpracování informací pro rozhodování finančního managementu v třetím tisíciletí
Zdrojový dokument
Globalization and Its Socio-Economics Consequences. 18th International Scientific Conference : proceedings
Vydavatelská verze
https://ke.uniza.sk/sites/default/files/content_files/iv_part_final_0.pdf
Přístup k e-verzi
open access
Název akce
Globalization and its socio-economic consequences 2018 (10.10.2018 - 11.10.2018, Rajecké Teplice)
ISBN
978-80-8154-249-7
Studijní obor
Studijní program
Signatura tištěné verze
Umístění tištěné verze
Přístup k tištěné verzi
Klíčová slova
tax havens, fight against tax havens, corporate income tax, daňové ráje, boj proti daňovým rájům, daň z příjmů korporací