Odložená daň z příjmů a její vliv na ukazatele charakterizující ekonomickou výkonnost komerčních pojišťoven v České republice

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F07%3A00113076" target="_blank" >RIV/62156489:43110/07:00113076 - 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

Deferred Income Tax and Its Influence on Indicators Describing the Economic Performance of Commercial Insurance Companies in the Czech Republic

Popis výsledku v původním jazyce

The main objective of this paper is presentation of findings gathered through an analysis of items that cause deferred income tax in commercial insurance companies in the Czech insurance market. The evaluation of the subject is focused in accordance withthe concept of the presented paper as regards structure analysis of the deferred tax, working with a selection of insurers -- members of the Czech Insurance Association. We study, document and evaluate the influence of the deferred income tax being related with the given available income, as well as related to the effective income tax rate in a commercial insurance company. This analysis concerns the evaluation of the present-day degree of transformation and approximation of the Czech system of insurance in the process of harmonization with the European insurance system. This paper was made with the support of the project "The Czech Republic in the processes of integration and globalization, and the development of the agriculture and s

Název v anglickém jazyce

Deferred Income Tax and Its Influence on Indicators Describing the Economic Performance of Commercial Insurance Companies in the Czech Republic

Popis výsledku anglicky

The main objective of this paper is presentation of findings gathered through an analysis of items that cause deferred income tax in commercial insurance companies in the Czech insurance market. The evaluation of the subject is focused in accordance withthe concept of the presented paper as regards structure analysis of the deferred tax, working with a selection of insurers -- members of the Czech Insurance Association. We study, document and evaluate the influence of the deferred income tax being related with the given available income, as well as related to the effective income tax rate in a commercial insurance company. This analysis concerns the evaluation of the present-day degree of transformation and approximation of the Czech system of insurance in the process of harmonization with the European insurance system. This paper was made with the support of the project "The Czech Republic in the processes of integration and globalization, and the development of the agriculture and s

Druh

D - Stať ve sborníku

CEP obor

AH - Ekonomie

OECD FORD obor

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Projekt

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Návaznosti

Z - Vyzkumny zamer (s odkazem do CEZ)

Rok uplatnění

2007

Kód důvěrnosti údajů

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

Název statě ve sborníku

Mibes 2007

ISBN

978-960-87764-7-0

ISSN

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e-ISSN

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Počet stran výsledku

14

Strana od-do

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Název nakladatele

TEI of Larissa

Místo vydání

Larissa

Místo konání akce

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Datum konání akce

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Typ akce podle státní příslušnosti

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Kód UT WoS článku

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