Personal Income Tax in the Tax System of the Czech Republic
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216208%3A11220%2F12%3A10128815" target="_blank" >RIV/00216208:11220/12:10128815 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
Personal Income Tax in the Tax System of the Czech Republic
Original language description
In this article readers can find fundamental information about the system of taxes in the Czech Republic at the beginning and more concrete information about taxation of incomes of natural persons in the last part. The article starts with some theoretical issues from the Czech financial law theory and then brings overview of taxes in the Czech Republic with basic specification of structural components of each of the taxes and some important or interesting specific aspects of these taxes. At the end of the article the reader can find an example of personal income taxation.
Czech name
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Czech description
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Classification
Type
J<sub>x</sub> - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)
CEP classification
AG - Legal sciences
OECD FORD branch
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Result continuities
Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Others
Publication year
2012
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
Rivista di Diritto Tributario e del Lavoro
ISSN
1825-9871
e-ISSN
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Volume of the periodical
9
Issue of the periodical within the volume
2
Country of publishing house
IT - ITALY
Number of pages
9
Pages from-to
100-108
UT code for WoS article
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EID of the result in the Scopus database
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