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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

  • DOI - Digital Object Identifier

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

  • Czech description

Classification

  • Type

    C - Chapter in a specialist book

  • CEP classification

    AG - Legal sciences

  • OECD FORD branch

Result continuities

  • Project

  • 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

    ????????? ? ????????? ??????? ? ??????? ??????????? ? ????????? ??????

  • 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