Archive search

One of the thematic objectives of the European Union cohesion policy for 2014–2020 is to improve access to information and communication technologies and increase usability thereof, including the applications for the digitization of government. The digitization of all government areas has been among the European Union’s priorities since 2014. The objective is to create a fully operational unified EU digital market. The European Commission has adopted the EU eGovernment Action Plan for 2016–2020. The aim of this action plan is the modernization of public administration, establishment of a unified digital market and increased involvement of citizens and businesses for the purposes of providing high quality services. The EU eGovernment Action Plan defines specific measures for the acceleration of implementation of the existing legislation and the transition to online public services.

In the search for an analytical framework for financing and investment location, that is important to follow the tax tracts, which significantly contribute to the important decision of foreign investors. Corporate taxation is an important element of the tax system of European countries and the one of key factors that influence investors of companies in managing and deciding on the location of their investments and business activities. In terms of economic efficiency, tax systems should ideally be “neutral”, particularly as regards economic decisions. From this perspective, the location of investments in different countries in the international context should not face markedly different effect levels of taxation. The first and important dimension is a statutory tax rate, which is determined by the tax laws. It is the simplest and most affordable way to obtain tax information in country, but it is definitely not decisive. According to Bayer (2011), Gupta, (2007) Clausing (2007) and Mura (2019) it is important to monitor the overall tax burden that represents the size of the enterprise’s tax. In other words, it is important to monitor the proportion of taxes paid on the total income or profit of an enterprise in that country.

The first integrated concept of taxation expenses was presented by Smith (2005), whose Canons of Taxation formed the starting point for the study of the theory and practice of taxation. Equity, certainty, convenience and efficiency represent the principles that inform the development of contemporary taxation theory and influence the development of opinion on the additional expenses of taxation, both in the public and private sectors, which will be the main object of our interest.

Do roku 1993 se rozvíjela česká ekonomika ve společném státě se Slovenskem. Od roku 1993 se vznikem české republiky (ČR) a Slovenské republiky (SR) se nacházejí obě ekonomiky ve stejných mezinárodních podmínkách, ale podstatné rozdíly jsou v tempu ekonomického rozvoje.