THE EFFECT OF TAX CHANGES ON FINANCIAL LEASING IN THE CZECH REPUBLIC
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216305%3A26510%2F12%3APU101134" target="_blank" >RIV/00216305:26510/12:PU101134 - 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
THE EFFECT OF TAX CHANGES ON FINANCIAL LEASING IN THE CZECH REPUBLIC
Original language description
The article is focused on fixed assets, especially on purchase by financial leasing. There are summarized tax changes of income tax and VAT. The main aim of the article is to find out the legal framework and to analyze the effect of the tax changes on financial leasing in the Czech Republic.
Czech name
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Czech description
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Classification
Type
J<sub>x</sub> - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)
CEP classification
AH - Economics
OECD FORD branch
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Result continuities
Project
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Continuities
S - Specificky vyzkum na vysokych skolach
Others
Publication year
2012
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
Equilibrium
ISSN
1689-765X
e-ISSN
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Volume of the periodical
7
Issue of the periodical within the volume
2
Country of publishing house
PL - POLAND
Number of pages
22
Pages from-to
97-117
UT code for WoS article
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EID of the result in the Scopus database
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