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BRYCHTA, K.
Originální název
Evidence on Flat-rate Expenses under the Czech Act on Income Taxes
Typ
článek v časopise - ostatní, Jost
Jazyk
angličtina
Originální abstrakt
This paper deals with the issue of flat-rate expenses in the Czech Act on Income Taxes. Particular attention is paid to the development of rates applicable to flat-rate expenses, as well as to the identification of incomes for which expenses can be claimed this way. The analysis covers the period of time from 1993 to 2010 and it is based on a comparison of legislative regulation of flat-rate expenses for categories of incomes making up partial tax bases. Special attention is paid also to the regulation in the States of V4 (Hungary, Slovakia and Poland).
Klíčová slova
Czech Republic, flat-rate expenses, natural persons, tax expenses, taxation
Autoři
Rok RIV
2011
Vydáno
1. 7. 2011
Nakladatel
Palacký Unviersity
Místo
Olomouc, Czech Republic
ISSN
1213-8770
Periodikum
International and Comparative Law Review
Ročník
10
Číslo
24-25
Stát
Česká republika
Strany od
5
Strany do
30
Strany počet
26
BibTex
@article{BUT73122, author="Karel {Brychta}", title="Evidence on Flat-rate Expenses under the Czech Act on Income Taxes", journal="International and Comparative Law Review", year="2011", volume="10", number="24-25", pages="5--30", issn="1213-8770" }