The Development of Companies Directed from Low-Tax Regions

Kód výsledku v 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>

Výsledek na webu

<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>

Jazyk výsledku

angličtina

Název v původním jazyce

The Development of Companies Directed from Low-Tax Regions

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

The Development of Companies Directed from Low-Tax Regions

Popis výsledku anglicky

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.

Druh

J_x - Nezařazeno - Článek v odborném periodiku (Jimp, Jsc a Jost)

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

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Projekt

—

Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2013

Kód důvěrnosti údajů

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

Název periodika

International Advances in Economic Research

ISSN

1083-0898

e-ISSN

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Svazek periodika

19

Číslo periodika v rámci svazku

2

Stát vydavatele periodika

US - Spojené státy americké

Počet stran výsledku

2

Strana od-do

203-204

Kód UT WoS článku

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EID výsledku v databázi Scopus

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