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Kapitálová přiměřenost - vliv daňových zákonů na využití cizího úročeného kapitálu / Thin Capitalization - The Influence of Tax Legislation on Employment of Debt Financing of Companies

The aim of this thesis is to find out the answer to the question whether the state authorities influence the employment of debt financing of companies. First part of the work briefly summarizes the main economic theories engaged in the research on capital structure. Further are depicted approaches to thin capitalization in the European countries with focus on the Czech republic tax law dealing with the subject. The final part of the thesis demonstrates on the financial data of Czech companies from the period 2003-2008 that the state authorities influence the employment of debt in Czech companies by means of tax laws and so affect the capital structure of the companies.

Identiferoai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:11120
Date January 2008
CreatorsKočer, Petr
ContributorsJurečka, Jan, Juppa, Martin
PublisherVysoká škola ekonomická v Praze
Source SetsCzech ETDs
LanguageCzech
Detected LanguageEnglish
Typeinfo:eu-repo/semantics/masterThesis
Rightsinfo:eu-repo/semantics/restrictedAccess

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