Restriction of rules of low capitalization in companies from the poin of tax reform 2008
Hana Čermáková, Jindřiška Kouřilová

Language: cs
Last modified: 2013-10-03


Interests are for the accounting entities tax declared costs in contrast to dividends. Lots of companies rather finance the investment by credit than by stock in the company, because the effective tax burden of a company financed by the credit is lower then the one of a company financed largely by the shareholder´s capital. The article is aimed on the restriction of rules of low capitalization in companies, describing the single ties of these changes including the methodology for their calculation in practice. The methodical proccesing is applied on companies - the type joint–stock company and limited company.


capitalization, interests, financial costs, credits, loans

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