Preparation of the New Income Tax Act in the Czech Republic

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F10%3A00044919" target="_blank" >RIV/00216224:14220/10:00044919 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Preparation of the New Income Tax Act in the Czech Republic
Original language description
The chapter deals with the currently ongoing preparation of the new text of the Income Tax Act. A simplification of the legislation is the main objective of the new Income Tax Act, which, however, began to be prepared before the outbreak of the economiccrisis. A simplified and well-organized system should reduce the costs incurred by entrepreneurs on the performance of the duties assigned to them by the Income Tax Act. The text is a reference to the basic principles on which the new adaptation is basedon. The main conceptual changes are prepared in the area of exemption of other incomes for personal income tax, then consideration of public companies as a transparent entity and incorporation of inheritance and donation as the subject of income tax. Transfers of property ownership taxation will be changed too.
Czech name
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Czech description
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Project
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Continuities
S - Specificky vyzkum na vysokych skolach<br>V - Vyzkumna aktivita podporovana z jinych verejnych zdroju

Publication year
2010
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Book/collection name
Public Finance and Financial Law in the Context of Financial Crisis in Central and Eastern Europe
ISBN
978-83-89620-85-9
Number of pages of the result
6
Pages from-to
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Number of pages of the book
701
Publisher name
Temida 2
Place of publication
Bialystok
UT code for WoS chapter
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