Development of the Legislative Regulation of the Taxation of Income of Non-Residents in Transitional Economies ? The Case of the Czech Republic

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216305%3A26510%2F13%3APU106194" target="_blank" >RIV/00216305:26510/13:PU106194 - 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

Development of the Legislative Regulation of the Taxation of Income of Non-Residents in Transitional Economies ? The Case of the Czech Republic

Original language description

The object of this paper, which was written with the financial support of GA ČR as part of grant-aided project 402/09/P469, is to describe and to assess the development of the legislative regulation governing the criteria of taxation of income of tax non-residents (individuals) in the Czech Republic for the period 1993 ? 2009. It is based on a comparative analysis of selected relevant provisions of the Income Tax Act. Apart from assessing the changes of basic legislative regulations such as the definition of the criteria of tax non-residency, attention is given to defining incomes from sources in the territory of the Czech Republic, to the system of taxation of tax non-residents, as well as to the process of the inclusion of the Czech Republic into theEuropean Community and its influence on the legislative regulation in question.

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

AE - Management, administration and clerical work

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

2013

Confidentiality

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

Name of the periodical

Transformations in Business&Economics

ISSN

1648-4460

e-ISSN

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Volume of the periodical

12

Issue of the periodical within the volume

3

Country of publishing house

LT - LITHUANIA

Number of pages

21

Pages from-to

72-92

UT code for WoS article

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EID of the result in the Scopus database

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