Misuse of Company Mergers in Investment Funds?

Lukeš, Jáchym; Skálová, Jana

doi:10.1007/978-3-030-55277-0_16

Cited by 2 publications

(2 citation statements)

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“…Lowering the tax rates encourages investment that in turn leads to increased capital stock and productivity of employees (Kouparitas et al, 2016). Misuse of the taxation law does occur as companies carry on aggressive tax planning to reduce the tax burden through investment fund merger repetitions (Lukes & Skalova, 2021). Some studies have also found that firms respond to tax cuts by increasing their physical capital and borrowings while remaining the employment levels unchanged (Li et al, 2021).…”

Section: Literature Reviewmentioning

confidence: 99%

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2021

Geco

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The article reveals the importance of public environmental control in the implementation of natural resource cadastral activities for the collection, processing, storage and provision of information on the qualitative and quantitative state of natural resources from the perspective of the public's impact on solving environmental problems in general. The author analyzes some issues of further improvement of public environmental control in natural resource cadastral activities and puts forward proposals for further improvement of cadastral legislation.

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Section: Literature Reviewmentioning

confidence: 99%