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Title in English	Taxes - an igniting or a damping element of development of small and medium enterprises
Authors	SUCHÁNEK Petr
Year of publication	2005
Type	Article in Proceedings
Conference	Vyvojové tendence podniků (Svazek II.)
MU Faculty or unit	Faculty of Economics and Administration
Citation
Field	Economy
Keywords	Tax system; income-tax; VAT; SME
Description	The topic of this paper is an analyse of tax system of Czech republic and its impact on SME. The rate of tax is very important for decision-making SMEs and it is not only about direct taxes but about VAT and social and medical insurance. It is possible to suppose, that enterprises will perceive different various taxes and they will have various impact on decision-making of enterprises.
Related projects:	Factors that stimulate and absorb establishing and development of small and medium enterprises in the Czech republic as a member state of the European Communities