Zobrazeno 1 - 10
of 108
pro vyhledávání: '"Danuše Nerudová"'
Publikováno v:
Heliyon, Vol 10, Iss 10, Pp e30976- (2024)
Stricter climate policies across the European Union are enhancing the phenomenon of free riding by nonacting countries, which translates into carbon leakage and loss of competitiveness. This paper investigates the trade, economic and environmental im
Externí odkaz:
https://doaj.org/article/bbbb9057dc134a0488a31d6bf919b67d
Autor:
Daniel Anarfi, Danuše Nerudová
Publikováno v:
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Vol 66, Iss 3, Pp 729-736 (2018)
The aim of the paper is to measure the amount of profit shifting within the banking sector in Eastern European countries. The paper uses firm‑level bank data from the Bankscope database of multinational subsidiary banks operating in Eastern Europe
Externí odkaz:
https://doaj.org/article/96213d57e542481daefcf09ab5c40296
Autor:
Daniel Anarfi, Danuše Nerudová
Publikováno v:
European Journal of Business Science and Technology, Vol 3, Iss 1, Pp 5-12 (2017)
The aim of this paper is to measure the magnitude of profit shifting in the Czech Mining industry. The paper source data from AMADEUS provided by the Bureau van Dijk for the 10-year period 2005-2014 to seek evidence of profit-shifting activities and
Externí odkaz:
https://doaj.org/article/9a0d7d1d08da4fc092eaf711facf6915
Publikováno v:
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Vol 65, Iss 2, Pp 501-510 (2017)
At present, corporate tax is applied in all EU Member States with the exception of Estonia. Nevertheless, the nominal corporate tax rate does not reflect the real tax burden. For determination of the effective tax burden for corporations, there are u
Externí odkaz:
https://doaj.org/article/d9d94943368e4cfe93133f07e790e492
Autor:
Veronika Solilová, Danuše Nerudová
Publikováno v:
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Vol 63, Iss 2, Pp 627-637 (2015)
The discussion about the possible taxation of the financial sector has started in the European Union as a result of the financial crisis which has spread to the Europe from the United States in 2008 and consequently of the massive financial intervent
Externí odkaz:
https://doaj.org/article/11ea1853fd4342f69db536c59ca9ff07
Autor:
Veronika Solilová, Danuše Nerudová
Publikováno v:
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Vol 63, Iss 1, Pp 281-292 (2015)
The most important drivers of increasing greenhouse gas emissions are increasing world’s population, economic development resulting in higher level of productions and consumption, but also unanticipated increases in the energy intensity of GDP and
Externí odkaz:
https://doaj.org/article/951facc828114a2da4aa0d2a04752750
Autor:
Kateřina Krchnivá, Danuše Nerudová
Publikováno v:
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Vol 63, Iss 6, Pp 1961-1967 (2015)
The mechanism for the distribution of the Common Consolidated Corporate Tax Base will be based on three macroeconomics factors which are considered to be the main indicators of generated profit/loss. The paper analyzes the explanatory power of propos
Externí odkaz:
https://doaj.org/article/e459779ede1c44c38b012ae8b96516dd
Autor:
Danuše Nerudová
Publikováno v:
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Vol 61, Iss 4, Pp 1051-1060 (2013)
The discussion about the possible taxation of the financial sector has started in the European Union as a result of the financial crisis which has spread to the Europe from the United States in 2008. European Commission concluded that EU should lead
Externí odkaz:
https://doaj.org/article/5de3dec37f0d4703b10b48b38b1572c5
Publikováno v:
Agricultural Economics (AGRICECON), Vol 58, Iss 11, Pp 520-532 (2012)
Agricultural activity differs from other activities carried out by business units to achieve the profit. Agricultural activity is in comparison with other activities of business subjects dependent on the natural and environmental conditions, and ther
Externí odkaz:
https://doaj.org/article/c8fac23bf5d24f9a8f9d812c115f745b
Autor:
Danuše Nerudová
Publikováno v:
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Vol 60, Iss 2, Pp 237-244 (2012)
After the ten years of work and discussion of the proposal the European Commission has published the proposal of CCCTB directive on 16th March, 2011. This proposal can be considered as unique, for the European Commission is suggesting totally new sys
Externí odkaz:
https://doaj.org/article/b4623d2069cf442bb3f95cf8a20e7fe7