Princípy zdaňovania vs. aktuálne trendy v boji proti daňovým únikom

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dc.contributor.authorBaláži, Filip
dc.contributor.editorKnoll, Vilém
dc.contributor.editorHablovič, Jakub
dc.date.accessioned2024-11-19T14:32:48Z
dc.date.available2024-11-19T14:32:48Z
dc.date.issued2024
dc.description.abstract-translatedThe fight against tax evasion in the area of international taxation is still a hot topic, as evidenced by the adoption and phased implementation of the Global Minimum Tax. This is a new and complex instrument which brings with it a number of innovations, both from a practical and a theoretical point of view. The present paper focuses on the analysis of the Global Minimum Tax through the optics of the principles of taxation. It examines the theoretical aspects of the new instrument, while also offering insights into current trends in international taxation that are gradually breaking out of the classical tax approaches.en
dc.format10 s.cs
dc.identifier.doihttps://doi.org/10.24132/ZCU.NADEJE.2023.15-24
dc.identifier.isbn978-80-261-1258-7
dc.identifier.isbn978-80-261-1257-0 (brožovaná vazba)
dc.identifier.urihttp://hdl.handle.net/11025/57724
dc.publisherZápadočeská univerzita v Plzni
dc.rights© Západočeská univerzita v Plznics
dc.rights.accessopenAccessen
dc.subjectdaněcs
dc.subjectmezinárodní zdaněnícs
dc.subjectdaňové únikycs
dc.subjectprincipy zdaňovánícs
dc.subjectglobální minimální daňcs
dc.subject.translatedtaxesen
dc.subject.translatedinternational taxationen
dc.subject.translatedtax evasionen
dc.subject.translatedprinciples of taxationen
dc.subject.translatedglobal minimum taxen
dc.titlePrincípy zdaňovania vs. aktuálne trendy v boji proti daňovým únikomsk
dc.typekonferenční příspěvekcs
dc.typeconferenceObjecten
dc.type.versionpublishedVersionen
local.files.count2*
local.files.size1078659*
local.has.filesyes*

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