Vliv přímých daní na rozvoj malých a středních podniků

• Title in English: The influence of direct taxes to the development of SME
• Authors: SUCHÁNEK Petr
• Year of publication: 2006
• Type: Article in Proceedings
• Conference: Vyvojové tendence podniků II (Svazek II.)
• MU Faculty or unit: Faculty of Economics and Administration
• Field: Economy
• Keywords: Tax system; income-tax; SME
• Description: The topic of the paper is an influence of income taxes to the enterprise of small and medium enterprises (SME). The aim of the paper is to analyses the influence of income taxes to the enterprise SME. The author tries to discover if income taxes are an important factor of development of SME and if they impact rather incentive or rather damping process.

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