The aim of this contribution is to analyze the financial burden of the Czech enterprises in period 1996 - 2005 and point out the factors, which influenced their structure of capital and efficiency. According to the Du Pont equations financial burden is given as an interest and taxes reduction of earnings before interests and taxes. It was found out asynchronical dependence between the real payments and changes of the rates of interests and taxes in the analysis.
Financed by the National Centre for Research and Development under grant No. SP/I/1/77065/10 by the strategic scientific research and experimental development program:
SYNAT - “Interdisciplinary System for Interactive Scientific and Scientific-Technical Information”.