History of taxation of capital income in the Czech Republic

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216305%3A26510%2F11%3APU95536" target="_blank" >RIV/00216305:26510/11:PU95536 - isvavai.cz</a>

Result on the web

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DOI - Digital Object Identifier

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Result language

angličtina

Original language name

History of taxation of capital income in the Czech Republic

Original language description

The paper describes the history in the legal regulation of taxation of individuals in the Czech Republic. The category of incomes in focus is the category of capital income. The comparative analysis covers the period from 1993 to 2010. On the basis of arealized comparison, one may observe that many changes in the relevant legal regulations took place during the period from 1993 to 2010. Some of them were realized on the level of the Section 8 of the Act on Income Taxes itself (partial tax base), the others took place in related provisions affecting the system of capital assets taxation.

Czech name

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Czech description

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Type

J_x - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)

CEP classification

AH - Economics

OECD FORD branch

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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)

Publication year

2011

Confidentiality

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

Name of the periodical

Scientia&Societas

ISSN

1801-7118

e-ISSN

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Volume of the periodical

VII

Issue of the periodical within the volume

3

Country of publishing house

CZ - CZECH REPUBLIC

Number of pages

15

Pages from-to

124-138

UT code for WoS article

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EID of the result in the Scopus database

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