Daně - podněcující nebo tlumící činitel rozvoje malých a středních podniků?
| Title in English | Taxes - an igniting or a damping element of development of small and medium enterprises |
|---|---|
| Authors | |
| Year of publication | 2005 |
| Type | Article in Proceedings |
| Conference | Vyvojové tendence podniků (Svazek II.) |
| MU Faculty or unit | |
| 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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