Daňová problematika a její vliv na průmyslový podnik

Abstract

A tax is a law designated compulsory payment that goes into the authority budget, which may be for example a state. Taxes are paid under certain circumstances, events eg. in regular intervals or when change of ownership (income tax, value added tax, acquisition of immovable property tax,...). The reason of taxes is the need to raise funds that are used for the public sector to finance the state functions and public administration.