Sectors in the Czech Republic and International Tax Planning
Identifikátory výsledku
Kód výsledku v 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>
Nalezeny alternativní kódy
RIV/00216275:25410/19:39915041
Výsledek na webu
<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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Alternativní jazyky
Jazyk výsledku
angličtina
Název v původním jazyce
Sectors in the Czech Republic and International Tax Planning
Popis výsledku v původním jazyce
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.
Název v anglickém jazyce
Sectors in the Czech Republic and International Tax Planning
Popis výsledku anglicky
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.
Klasifikace
Druh
D - Stať ve sborníku
CEP obor
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OECD FORD obor
50204 - Business and management
Návaznosti výsledku
Projekt
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Návaznosti
N - Vyzkumna aktivita podporovana z neverejnych zdroju
Ostatní
Rok uplatnění
2019
Kód důvěrnosti údajů
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Údaje specifické pro druh výsledku
Název statě ve sborníku
17th International Scientific Conference on Hradec Economic Days
ISBN
978-80-7435-735-0
ISSN
2464-6059
e-ISSN
2464-6067
Počet stran výsledku
9
Strana od-do
339-347
Název nakladatele
Univerzita Hradec Králové
Místo vydání
Hradec Králové
Místo konání akce
Hradec Králové
Datum konání akce
5. 2. 2019
Typ akce podle státní příslušnosti
EUR - Evropská akce
Kód UT WoS článku
000461883000033