Sectors in the Czech Republic and International Tax Planning

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62690094%3A18450%2F19%3A50015944" target="_blank" >RIV/62690094:18450/19:50015944 - isvavai.cz</a>
Alternative codes found
RIV/00216275:25410/19:39915041
Result on the web
<a href="https://uni.uhk.cz/hed/site/assets/files/1073/proceedings_2019_1.pdf" target="_blank" >https://uni.uhk.cz/hed/site/assets/files/1073/proceedings_2019_1.pdf</a>
DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Sectors in the Czech Republic and International Tax Planning
Original language description
Tax planning and its international dimension is effective way for reducing company's tax liability. Methods used within the tax planning have specific assumptions and not every company can achieve significant tax reduction. Tax planning schemes are strongly connected with intangible assets or capital structure. This contribution is focused on the different sectors and their position in the international tax planning. As a method, the cluster analysis has been selected to gain similar sets with similar sector's attributes. Database Albertina is used as a data source and there are selected variables which are related to the international tax planning. Results show that companies from the service sectors use more tax planning than companies from the others. Cluster analyzes report four sectors with higher application of the tax planning: Accommodation, Real Estate, Financial Sector and Electricity and Gas Supply. ICT is another sector which use tax planning more but the conclusions about it cannot be strong because one of the used clustering method does not include it beside above mentioned four sectors.
Czech name
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Czech description
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Publication year
2019
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
17th International Scientific Conference on Hradec Economic Days
ISBN
978-80-7435-735-0
ISSN
2464-6059
e-ISSN
2464-6067
Number of pages
9
Pages from-to
339-347
Publisher name
Univerzita Hradec Králové
Place of publication
Hradec Králové
Event location
Hradec Králové
Event date
Feb 5, 2019
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
000461883000033

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