Evidence on 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%2F11%3APU93435" target="_blank" >RIV/00216305:26510/11:PU93435 - isvavai.cz</a>
Result on the web
—
DOI - Digital Object Identifier
—
Alternative languages
Result language
angličtina
Original language name
Evidence on 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. Special attention is paid also to the regulationin the States of V4 (Hungary, Slovakia and Poland).
Czech name
—
Czech description
—
Classification
Type
J<sub>x</sub> - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)
CEP classification
AG - Legal sciences
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
S - Specificky vyzkum na vysokych skolach
Others
Publication year
2011
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
International and Comparative Law Review
ISSN
1213-8770
e-ISSN
—
Volume of the periodical
10
Issue of the periodical within the volume
24
Country of publishing house
CZ - CZECH REPUBLIC
Number of pages
26
Pages from-to
5-30
UT code for WoS article
—
EID of the result in the Scopus database
—