Taxation of Business Income in the Czech Republic

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F17%3A00097773" target="_blank" >RIV/00216224:14220/17:00097773 - isvavai.cz</a>

Alternative codes found

RIV/00216224:14220/15:00114982

Result on the web

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DOI - Digital Object Identifier

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Result language

angličtina

Original language name

Taxation of Business Income in the Czech Republic

Original language description

The text points out the income tax paid by entrepreneurs in the Czech Republic and deals with the construction of the tax and especially the tax base. Entrepreneurs have a possibility to use so called lump sum expenses. The main goal of the article is to confirm or disprove the hypothesis that these lump sum expenses are extremely high compared to other countries. The article describes and analyzes legal regulation in this area de lege lata and defines strengths and weaknesses of up-to-date regulation. At the end, proposals de lege ferenda are drafted.

Czech name

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Czech description

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Type

J_ost - Miscellaneous article in a specialist periodical

CEP classification

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OECD FORD branch

50501 - Law

Project

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Continuities

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year

2017

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical

Kwartalnik prawa podatkowego

ISSN

1509-877X

e-ISSN

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Volume of the periodical

2015

Issue of the periodical within the volume

4

Country of publishing house

PL - POLAND

Number of pages

11

Pages from-to

21-31

UT code for WoS article

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EID of the result in the Scopus database

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