The Problem of Transfer Tax Obligation of Value Added Tax in the Czech Republic - Case Study
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F49777513%3A23510%2F13%3A43919265" target="_blank" >RIV/49777513:23510/13:43919265 - 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
The Problem of Transfer Tax Obligation of Value Added Tax in the Czech Republic - Case Study
Original language description
Objective of research study was to analyze the current situation in the transfer tax obligation due to of value added tax. The final objective of this study was verification of hypothesis one and an impact assessment changes to the law VAT on economic subjects, whose economic activities are included in categories CZ-NACE 41-43. The first chapter focuses on the analysis of the theoretical framework and changes in the transfer tax obligation due to of value added tax in the Czech Republic, the Law VAT No.235/2004 Coll. The following chapter presents data and research results in this area with a specific focus on small and medium enterprises in Czech Republic.
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
S - Specificky vyzkum na vysokych skolach
Others
Publication year
2013
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
Recent Researches in Applied Economics & Management. Business Administration and Financial Management - Volume 1
ISBN
978-960-474-323-0
ISSN
2227-460X
e-ISSN
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Number of pages
5
Pages from-to
145-149
Publisher name
WSEAS Press
Place of publication
Athens
Event location
Chania, Greece
Event date
Aug 27, 2013
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
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