Daně - podněcující nebo tlumící činitel rozvoje malých a středních podniků?

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Title in English Taxes - an igniting or a damping element of development of small and medium enterprises
Authors

SUCHÁNEK Petr

Year of publication 2005
Type Article in Proceedings
Conference Vyvojové tendence podniků (Svazek II.)
MU Faculty or unit

Faculty of Economics and Administration

Citation
Field Economy
Keywords Tax system; income-tax; VAT; SME
Description The topic of this paper is an analyse of tax system of Czech republic and its impact on SME. The rate of tax is very important for decision-making SMEs and it is not only about direct taxes but about VAT and social and medical insurance. It is possible to suppose, that enterprises will perceive different various taxes and they will have various impact on decision-making of enterprises.
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