Daňová kritéria rozhodování investorů

Abstract

This work deals with the issue of investing and revenue from the investment. Nowadays it is possible to invest your capital on international capital markets. This situation means, that investors pay different tax because of different member state rules. The resultant mismatches in taxation cause problems such as double or non-taxation but also contribute to tax avoidance. That is the reason why states are tryin to harmonise the taxes area. Area of cooperation and coordination of taxes in the EU, promotes directive from 2011 about Common Corporate Consolidate Tax Base (CCCTB). This directive would lead to a reduction of differences between the statutory and the effective rate of corporate tax. Aim of the thesis is to assess whether the aplication of the CCCTB, will from the fact of taking the losses into accoun affects reducing the differences between the statutory and effective tax rates. And also assess if it would be easier for investor to decide while making decisions regarding evaluation of tax criteria of investments.