Taxation on Incomes of Natural Persons in the Czech and Slovak Republics - comparison
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216305%3A26510%2F10%3APU90699" target="_blank" >RIV/00216305:26510/10:PU90699 - 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
Taxation on Incomes of Natural Persons in the Czech and Slovak Republics - comparison
Original language description
This paper deals with a comparison of certain aspects of taxation of incomes of natural persons in the Czech and Slovak Republics respectively in the legislation lex lata from 2008 to the present. The comparison is aimed at the regulation contained in the basic substantive standards governing the given problematic, i.e. income tax acts of the aforementioned countries. Prior to the actual implementation of the comparison, a general evaluation is performed of the question of the influence of European Union legislation in the given area. We focus on and compares selected basic provisions. First attention is focused on defining tax residency criteria in Visegrád Group countries. For the Visegrád Group countries, there is also listed the composition of incomes considered to be a subject of taxation for taxing natural persons (personal) income. Partial tax bases for incomes are elaborated, which form a subject of taxation based on the Czech and Slovak Income Tax Acts, respectively. The tax o
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
S - Specificky vyzkum na vysokych skolach
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
Proceedings of the NATIONAL AND REGIONAL ECONOMICS VIII 13th-15th OCTOBER, 2010 HERĽANY, SLOVAK REPUBLIC
ISBN
978-80-553-0517-2
ISSN
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e-ISSN
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Number of pages
13
Pages from-to
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Publisher name
Technical University of Košice - Faculty of Economics
Place of publication
Košicce
Event location
Herľany
Event date
Oct 13, 2010
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
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