The Efficiency of Investment Incentives in the Czech Republic

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F12%3A43868470" target="_blank" >RIV/70883521:28120/12:43868470 - 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
The Efficiency of Investment Incentives in the Czech Republic
Original language description
Investment incentives belong to forms of support for foreign direct investments, and play an important role in the decision-making process of multinational corporations regarding the allocation of their investments. From the point of view of fiscal effectiveness they are investments of the country, and they should have their rate of return and bring income to the public budgets, preferably multiplied. The article deals with the issues of fiscal effectiveness measurement of investment incentives under the conditions valid in the Czech Republic. It focuses on a fiscal effectiveness model created for this purpose, which was verified in cooperation with business entities that have received investment incentives. It is based on inputs such as legal entity income tax allowance for a specific period, financial support for creation of new jobs, financial support for training and re-training of personnel, administrative costs of tax collection, subvention to support the transfer of technically
Czech name
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Czech description
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Publication year
2012
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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