Vliv přímých daní na rozvoj malých a středních podniků

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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

Citation
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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