Tax avoidance and tax optimization in the Czech Republic

Kód výsledku v 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>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Tax avoidance and tax optimization in the Czech Republic

Popis výsledku v původním jazyce

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 &quot;apparent&quot; 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.

Název v anglickém jazyce

Tax avoidance and tax optimization in the Czech Republic

Popis výsledku anglicky

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 &quot;apparent&quot; 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.

Druh

C - Kapitola v odborné knize

CEP obor

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OECD FORD obor

50501 - Law

Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2016

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název knihy nebo sborníku

Publičnyje financy i nalogovoje pravo

ISBN

978-5-9273-2334-0

Počet stran výsledku

6

Strana od-do

34-39

Počet stran knihy

218

Název nakladatele

Information and Research Center of the Public Finance and Tax Law of Central ane Eastern European Counries

Místo vydání

Voronež

Kód UT WoS kapitoly

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