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
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DOI - Digital Object Identifier
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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
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
AH - Economics
OECD FORD branch
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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
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ISSN
1931-0285
e-ISSN
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Number of pages
1175
Pages from-to
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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
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