Lump Sum Expenses and Their Impact on Public Budgets in the Czech Republic
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F11%3A00054065" target="_blank" >RIV/00216224:14220/11:00054065 - 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
Lump Sum Expenses and Their Impact on Public Budgets in the Czech Republic
Original language description
In this chapter there is pointed out the construction of the tax base in case of employees and self-employed persons. The second group has a possibility to use so called lump sum expenses. Author is trying to confirm or disprove the hypothesis that lumpsum expenses are useful for both state (easy and cheap tax administration) and self-employed persons (lower taxation and easier evidence). The aim of this article is to decide, if lump sum expenses are useful for state and its tax revenue and if there isany need (and eventually how) to amend legal regulation of the personal income tax base.
Czech name
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Czech description
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Classification
Type
C - Chapter in a specialist book
CEP classification
AG - Legal sciences
OECD FORD branch
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Result continuities
Project
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Continuities
V - Vyzkumna aktivita podporovana z jinych verejnych zdroju
Others
Publication year
2011
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Book/collection name
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ISBN
978-5-9273-1849-0
Number of pages of the result
6
Pages from-to
37-42
Number of pages of the book
396
Publisher name
Izdatelstvo Voronezskogo gosudarstvennogo univesiteta
Place of publication
Voronez
UT code for WoS chapter
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