Publication detail

THE EFFECT OF TAX CHANGES ON FINANCIAL LEASING IN THE CZECH REPUBLIC

GREBÍKOVÁ, M.

Original Title

THE EFFECT OF TAX CHANGES ON FINANCIAL LEASING IN THE CZECH REPUBLIC

Type

journal article - other

Language

English

Original Abstract

The article is focused on fixed assets, especially on purchase by financial leasing. There are summarized tax changes of income tax and VAT. The main aim of the article is to find out the legal framework and to analyze the effect of the tax changes on financial leasing in the Czech Republic.

Keywords

fixed assets, financial leasing, income tax, VAT, tax changes

Authors

GREBÍKOVÁ, M.

RIV year

2012

Released

11. 12. 2012

Publisher

EQUILIBRIUM

Location

Polsko, Quarterly Journal of Economics and Economic Policy

ISBN

1689-765X

Periodical

Equilibrium

Year of study

7

Number

2

State

Republic of Poland

Pages from

97

Pages to

117

Pages count

22

BibTex

@article{BUT95990,
  author="Monika {Hodinková}",
  title="THE EFFECT OF TAX CHANGES ON FINANCIAL LEASING IN THE CZECH REPUBLIC",
  journal="Equilibrium",
  year="2012",
  volume="7",
  number="2",
  pages="97--117",
  issn="1689-765X"
}