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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

  • DOI - Digital Object Identifier

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

  • Czech description

Classification

  • Type

    D - Article in proceedings

  • CEP classification

    AE - Management, administration and clerical work

  • OECD FORD branch

Result continuities

  • Project

  • 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

  • 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