Tax policy of the Czech Republic and securing funds for retirement
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F47813059%3A19520%2F18%3A00011059" target="_blank" >RIV/47813059:19520/18:00011059 - 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
Tax policy of the Czech Republic and securing funds for retirement
Original language description
The paper is aimed at tax allowances, which are intended to support the old-age security in the form of voluntary and individual savings. In addition to their description, the ways of how these options are used by tax entities are clarified, too. The aim of the research is to assess the use of legislative tax tools leading to the increase in the effectiveness of the given measures. Methodically the research is based on the evaluation of secondary statistical data of the Czech Statistical Office and Financial Administration of the Czech Republic. The data are statistically backed up by primary research, which was carried out in 2016.
Czech name
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Czech description
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Classification
Type
J<sub>imp</sub> - Article in a specialist periodical, which is included in the Web of Science database
CEP classification
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OECD FORD branch
50205 - Accounting
Result continuities
Project
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Continuities
S - Specificky vyzkum na vysokych skolach
Others
Publication year
2018
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
Journal of economics
ISSN
0013-3035
e-ISSN
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Volume of the periodical
66
Issue of the periodical within the volume
9
Country of publishing house
SK - SLOVAKIA
Number of pages
21
Pages from-to
888-908
UT code for WoS article
000451240500003
EID of the result in the Scopus database
2-s2.0-85055487406