CZECH REPUBLICS TAX POLICY AND ITS APPROACH TO TAXATION OF DONATIONS
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F47813059%3A19520%2F15%3A%230003702" target="_blank" >RIV/47813059:19520/15:#0003702 - 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
CZECH REPUBLICS TAX POLICY AND ITS APPROACH TO TAXATION OF DONATIONS
Original language description
Donations in the Czech Republic were subject to the gift tax till the end of 2013. The gift tax ranks among property taxes. The approach to taxation of donations has basically changed since 2014 and gifts are newly identified as gratuitous income. This gratuitous income is incorporated into the income taxes. This article deals with the taxation of gifts and gift tax developments in the Czech Republic. It captures the dynamics of the gift tax since its introduction in 1993 until 2013. Due to the change in taxation of donations since 2014, an assessment of the impact of this change on the tax rate is provided.
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
AE - Management, administration and clerical work
OECD FORD branch
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Result continuities
Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Others
Publication year
2015
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
Finance and Performance of Firms in Science, Education and Practice
ISBN
978-80-7454-482-8
ISSN
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e-ISSN
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Number of pages
11
Pages from-to
1390-1400
Publisher name
Tomas Bata University in Zlín
Place of publication
Zlín
Event location
Zlín
Event date
Apr 23, 2015
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
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