Detail publikace

Taxation on Incomes of Natural Persons in the Czech and Slovak Republics - comparison

BRYCHTA, K.

Originální název

Taxation on Incomes of Natural Persons in the Czech and Slovak Republics - comparison

Typ

článek ve sborníku ve WoS nebo Scopus

Jazyk

angličtina

Originální abstrakt

This paper deals with a comparison of certain aspects of taxation of incomes of natural persons in the Czech and Slovak Republics respectively in the legislation lex lata from 2008 to the present. The comparison is aimed at the regulation contained in the basic substantive standards governing the given problematic, i.e. income tax acts of the aforementioned countries. Prior to the actual implementation of the comparison, a general evaluation is performed of the question of the influence of European Union legislation in the given area. We focus on and compares selected basic provisions. First attention is focused on defining tax residency criteria in Visegrád Group countries. For the Visegrád Group countries, there is also listed the composition of incomes considered to be a subject of taxation for taxing natural persons (personal) income. Partial tax bases for incomes are elaborated, which form a subject of taxation based on the Czech and Slovak Income Tax Acts, respectively. The tax optimization is also considered in the article.

Klíčová slova

Czech Republic, Natural Persons Incomes, Slovak Republic, Natural Persons Taxation

Autoři

BRYCHTA, K.

Rok RIV

2010

Vydáno

15. 10. 2010

Nakladatel

Technical University of Košice - Faculty of Economics

Místo

Košicce

ISBN

978-80-553-0517-2

Kniha

Proceedings of the NATIONAL AND REGIONAL ECONOMICS VIII 13th-15th OCTOBER, 2010 HERĽANY, SLOVAK REPUBLIC

Číslo edice

1

Strany od

92

Strany do

104

Strany počet

13

BibTex

@inproceedings{BUT36576,
  author="Karel {Brychta}",
  title="Taxation on Incomes of Natural Persons in the Czech and Slovak Republics - comparison",
  booktitle="Proceedings of the NATIONAL AND REGIONAL ECONOMICS VIII 13th-15th OCTOBER, 2010 HERĽANY, SLOVAK REPUBLIC",
  year="2010",
  number="1",
  pages="92--104",
  publisher="Technical University of Košice - Faculty of Economics",
  address="Košicce",
  isbn="978-80-553-0517-2"
}