Comparison of the Tax System of The Czech Republic and Germany: Tendency to A Uniform Concept and Definition of National Specifications
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60460709%3A41110%2F21%3A88921" target="_blank" >RIV/60460709:41110/21:88921 - isvavai.cz</a>
Result on the web
<a href="https://u.pcloud.link/publink/show?code=kZwFVlXZ9ukPs6dRGP8dOX1cGNDWtQIrVnBk" target="_blank" >https://u.pcloud.link/publink/show?code=kZwFVlXZ9ukPs6dRGP8dOX1cGNDWtQIrVnBk</a>
DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
Comparison of the Tax System of The Czech Republic and Germany: Tendency to A Uniform Concept and Definition of National Specifications
Original language description
The primary goal of this paper was to determine whether there are differences in the concept of individual taxes in the tax system of the Czech Republic and the Germany concerning the progressiveness of taxes towards different economically disposable taxpayers. Within individual direct and indirect taxes, tax rates were identified, and tax rebates and benefits could lead to varying burdens on individual taxpayers. This paper is based mainly on a description of the legislation of the Czech Republic and Germany. Differences in the progressiveness of taxation were found mainly in direct taxes. The key is the personal income tax, which shows considerable progressivity in Germany, as the range of tax rates is from 0% to 45%. Within the framework of income tax, as well as within the framework of the real estate tax and real estate transfer, it can be found that some persons are disadvantaged by the fact that in addition to federal tax rates, there are also multipliers determined by individual municipalit
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
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
2021
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
Proceedings of the 38th International Business Information Management Association (IBIMA)
ISBN
978-0-9998551-7-1
ISSN
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e-ISSN
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Number of pages
8
Pages from-to
4112-4119
Publisher name
International Business Information Management Association (IBIMA)
Place of publication
Seville, Spain
Event location
Seville, Spain
Event date
Nov 23, 2021
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
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