The Efficiency of Investment Incentives in the Czech Republic

Kód výsledku v IS VaVaI

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Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

The Efficiency of Investment Incentives in the Czech Republic

Popis výsledku v původním jazyce

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

Název v anglickém jazyce

The Efficiency of Investment Incentives in the Czech Republic

Popis výsledku anglicky

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

Druh

D - Stať ve sborníku

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

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Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2012

Kód důvěrnosti údajů

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

Název statě ve sborníku

Advances in Finance and Accounting

ISBN

978-1-61804-124-1

ISSN

2227-460X

e-ISSN

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Počet stran výsledku

6

Strana od-do

122-127

Název nakladatele

WSEAS Press

Místo vydání

Praha

Místo konání akce

Zllín

Datum konání akce

20. 9. 2012

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

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