The Development of Companies Directed from Low-Tax Regions
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F13%3A43869886" target="_blank" >RIV/70883521:28120/13:43869886 - isvavai.cz</a>
Result on the web
<a href="http://dx.doi.org/10.1007/s11294-013-9395-2" target="_blank" >http://dx.doi.org/10.1007/s11294-013-9395-2</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.1007/s11294-013-9395-2" target="_blank" >10.1007/s11294-013-9395-2</a>
Alternative languages
Result language
angličtina
Original language name
The Development of Companies Directed from Low-Tax Regions
Original language description
The aim of the surveys was to ascertain the relationship of Czech and Slovak representatives of small and medium enterprises to the relocation of their headquarters abroad in view of more favourable tax conditions. Small and medium enterprise was intentionally chosen owing to its position in individual economies. The survey was executed by means of two analyses and a questionnaire survey. First, an analysis was conducted on the development of numbers of companies run from low tax regions from the perspective of the Czech and Slovak Republics during the period 2008-2011, followed by an analysis of low-tax destinations used. The questionnaire survey among representatives of small and medium enterprise was undertaken both in the Czech and Slovak Republicswith the intention of ascertaining the attitude of respondents as to the change of their headquarters for tax reasons.
Czech name
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Czech description
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Classification
Type
J<sub>x</sub> - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)
CEP classification
AE - Management, administration and clerical work
OECD FORD branch
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Result continuities
Project
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Continuities
S - Specificky vyzkum na vysokych skolach
Others
Publication year
2013
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
International Advances in Economic Research
ISSN
1083-0898
e-ISSN
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Volume of the periodical
19
Issue of the periodical within the volume
2
Country of publishing house
US - UNITED STATES
Number of pages
2
Pages from-to
203-204
UT code for WoS article
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EID of the result in the Scopus database
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