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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

  • DOI - Digital Object Identifier

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

  • Czech description

Classification

  • Type

    J<sub>x</sub> - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)

  • CEP classification

    AG - Legal sciences

  • OECD FORD branch

Result continuities

  • Project

  • 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

  • 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

  • EID of the result in the Scopus database