Tax avoidance and tax optimization in the Czech Republic

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216208%3A11220%2F16%3A10363980" target="_blank" >RIV/00216208:11220/16:10363980 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Tax avoidance and tax optimization in the Czech Republic
Original language description
The tax liability influences in a substantial manner the economic behaviour of households and firms. Efforts to reduce the tax burden can gain the form of tax planning, tax avoidance and tax evasion. When applying the lawful tax optimization, many possibilities which are enabled by particular provisions of the law are used, whereas in the case of abuse of rights and circumvention of law, the actions leading to the reduction of the tax duty are performed only "apparent" or they serve as an instrument for the intentional circumvention of another norm. The use of tax havens as an instrument for tax optimization means searching for positive differences among tax systems of different countries. They are subsequently used for the reduction of the tax burden of commercial and similar activities.
Czech name
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Czech description
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Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year
2016
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Book/collection name
Publičnyje financy i nalogovoje pravo
ISBN
978-5-9273-2334-0
Number of pages of the result
6
Pages from-to
34-39
Number of pages of the book
218
Publisher name
Information and Research Center of the Public Finance and Tax Law of Central ane Eastern European Counries
Place of publication
Voronež
UT code for WoS chapter
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