Investice společností do kapitálových statků v zemích EU

The goal of the master thesis is to determine how the investment activity of companies from EU countries in capital goods develops during the analysis period 2005-2012. Whether due to the effect of surrounding influences companies rather spend their funds on the purchase of capital goods or, conversely, from this type of investment is waived. The thesis is divided into four parts. The first chapter presents the theoretical background of the topic. The second chapter examines the capital importance for companies in general and conducts a survey of the literature dealing with similar areas. Furthermore it also addresses on the issue of capital taxation in the form of corporate tax. The third part is devoted to the analysis and comparison of investment activity in the capital goods across the European Union countries. In the last chapter of the thesis all findings are listed and summarized. Finally, the thesis also offers interesting suggestions for discussion and proposals of other very interesting research.