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Flat-rate Expenses under the Czech Act on Income Taxes.

The result's identifiers

  • Result code in IS VaVaI

    <a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216305%3A26510%2F10%3APU84932" target="_blank" >RIV/00216305:26510/10:PU84932 - isvavai.cz</a>

  • Result on the web

  • DOI - Digital Object Identifier

Alternative languages

  • Result language

    angličtina

  • Original language name

    Flat-rate Expenses under the Czech Act on Income Taxes.

  • Original language description

    This paper deals with the issue of flat-rate expenses in the Czech Act on Income Taxes. Particular attention is paid to the development of rates applicable to flat-rate expenses, as well as to the identification of incomes for which expenses can be claimed this way. The analysis covers the period of time from 1993 to 2010 and it is based on a comparison of legislative regulation of flat-rate expenses for categories of incomes making up partial tax bases. Based on the comparison, it was concluded that inthe area of flat-rate expenses that can be at present claimed only in relation to enterprise incomes and lease incomes, there existed (until 2009) a gradual and significant increase in the rates of flat-rate expenses as well as the process of rate unification. Flat-rate expenses are generally perceived as an instrument of tax optimization in cases when the actual expenses claimed pursuant to Act on Income Taxes do not reach the amount of flat-rate expenses. With respect to the aforesaid

  • Czech name

  • Czech description

Classification

  • Type

    D - Article in proceedings

  • CEP classification

    AH - Economics

  • OECD FORD branch

Result continuities

  • Project

    <a href="/en/project/GP402%2F09%2FP469" target="_blank" >GP402/09/P469: Development and Competitiveness of the Czech Tax System in the Area of Taxation of Natural Persons Incomes</a><br>

  • Continuities

    P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Others

  • Publication year

    2010

  • Confidentiality

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

Data specific for result type

  • Article name in the collection

    Global Conference on Business and Finance Proceedings

  • ISBN

  • ISSN

    1931-0285

  • e-ISSN

  • Number of pages

    1175

  • Pages from-to

  • Publisher name

    The Institute for Business and Finance Research

  • Place of publication

    USA, Hawaii

  • Event location

    Kailua-Kona

  • Event date

    Jan 3, 2010

  • Type of event by nationality

    WRD - Celosvětová akce

  • UT code for WoS article