Income Taxation of Entrepreneurs in the Czech Republic

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F13%3A00075506" target="_blank" >RIV/00216224:14220/13:00075506 - isvavai.cz</a>
Result on the web
<a href="http://9924.indexcopernicus.com//abstracted.php?level=4&id_issue=871429&dz=s6" target="_blank" >http://9924.indexcopernicus.com//abstracted.php?level=4&id_issue=871429&dz=s6</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.7206/kp.2080-1084.17" target="_blank" >10.7206/kp.2080-1084.17</a>

Result language
angličtina
Original language name
Income Taxation of Entrepreneurs in the Czech Republic
Original language description
This text deals with income taxation of entrepreneurs in the Czech Republic. It concerns construction of the tax and especially the tax base and compare taxation of employees and self-employed persons. The lump sum expenses are analyzed. Author tries toconfirm or disprove the hypothesis that lump sum 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 usefulfor state and its tax revenue and if there is any need (and eventually how) to amend legal regulation of the personal income tax base. At the end author suggests several ways for the regulation de lege ferenda, like an obligation to issue tax bills, lowering the lump sum expenses rates, differentiation of lump sum expenses according to the types of incomes, connection with VAT payers regulation, and limitation of Svarcsystem.
Czech name
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Czech description
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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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Publication year
2013
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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