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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

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

  • Czech description

Classification

  • Type

    D - Article in proceedings

  • CEP classification

  • OECD FORD branch

    50205 - Accounting

Result continuities

  • Project

  • 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

  • e-ISSN

  • 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