Corporate Tax in Public Finance System of the Czech Republic

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F46747885%3A24310%2F17%3A00004337" target="_blank" >RIV/46747885:24310/17:00004337 - isvavai.cz</a>
Result on the web
<a href="https://sgemworld.at/ssgemlib/spip.php?article4775" target="_blank" >https://sgemworld.at/ssgemlib/spip.php?article4775</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.5593/sgemsocial2017/13/s03.019" target="_blank" >10.5593/sgemsocial2017/13/s03.019</a>

Result language
angličtina
Original language name
Corporate Tax in Public Finance System of the Czech Republic
Original language description
A significant source of public finance revenue is the tax collection existing in the territory of a particular country. From the point of view of the collection of public budgets, it is obvious that not only indirect taxes play an important role, but also some direct taxes. Corporate income tax is a stable component of the modern tax systems of the EU member states and forms a reliable income for public budgets. Its importance has evolved and changed over the years. When analyzing the significance of this tax, it is not possible to examine only the change in the tax rate itself, the partial provisions of the tax law which influence the structure of the calculation of the tax base, or subsequent tax liabilities. The article examines changes in the tax legislation on corporate income tax in the context of the development of this tax collection. Further, its importance for public budgets in the Czech Republic is investigated. The methods of analysis, comparison, induction and deduction were used in the article.
Czech name
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Czech description
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Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year
2017
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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