Taxes and tax policy: Personal income tax.
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F47813059%3A19520%2F12%3A%230001709" target="_blank" >RIV/47813059:19520/12:#0001709 - 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
Taxes and tax policy: Personal income tax.
Original language description
The tax policy is an essentials part of the fiscal and general economic policy of the state. Taxes are a strong instrument of the government to influence the economic growth, to increase competitiveness, to redistribute revenues in the society and it serves to influencing the conduct of rate payers in the desired direction. The theoretical part of the book contains knowledges of the current economic theory and it is concentrated on theoretical problems of the definition and classification of taxes, economic functions of the public sector and principles of the tax policy of the state. The second part deals with the practical application of the theoretical base with focusing on the personal income tax. The development of the tax system of the Czech Republic has been analyzed from the beginning of its origin after the year 1989 since the present time with delimitation single periods including significant tax transformations.
Czech name
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Czech description
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Classification
Type
B - Specialist book
CEP classification
AE - Management, administration and clerical work
OECD FORD branch
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Result continuities
Project
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Continuities
O - Projekt operacniho programu
Others
Publication year
2012
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
ISBN
978-80-7248-765-3
Number of pages
106
Publisher name
Slezská univerzita v Opavě, Obchodně podnikatelská fakulta v Karviné
Place of publication
Karviná
UT code for WoS book
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