Taxation of income from dependent activity of transport company's employees in the Czech Republic in accordance with upcoming changes from 1 January 2019

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F18%3A10239276" target="_blank" >RIV/61989100:27510/18:10239276 - isvavai.cz</a>
Result on the web
<a href="https://transportmeans.ktu.edu/wp-content/uploads/sites/307/2018/02/Transport-means-A4-III-2018-09-25-persp.pdf" target="_blank" >https://transportmeans.ktu.edu/wp-content/uploads/sites/307/2018/02/Transport-means-A4-III-2018-09-25-persp.pdf</a>
DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Taxation of income from dependent activity of transport company's employees in the Czech Republic in accordance with upcoming changes from 1 January 2019
Original language description
The contribution focuses on the taxation of personal income with a focus on the dependent activity of transport company's employees in the Czech Republic. The tax system in the area of direct taxes, especially income taxes, accepts the process of globalization of the ZDP economy. The common or similar and unifying procedures of the member states reflect the ongoing implementation of EU regulations and directives into national tax systems. Personal income tax schemes are diverse in EU countries, both in terms of considering social aspects of the taxpayer (number of dependent children, invalidity) when calculating the tax liability, either in the form of non-taxable parts of the tax base, deductible items from the tax base or direct tax credit, and in terms of tax bands and tax rates in them and the progressiveness of the tax rate. Frequent changes in tax laws therefore cause uncertainty for taxpayers in their implementation into practice. The contribution also deals with this issue because of the upcoming changes in personal taxation in the Czech Republic from 2019.
Czech name
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Czech description
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Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year
2018
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Transport Means - Proceedings of the International Conference. Volume 2018
ISBN
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ISSN
1822-296X
e-ISSN
neuvedeno
Number of pages
6
Pages from-to
1079-1084
Publisher name
Kaunas University of Technology
Place of publication
Kaunas
Event location
Trakai
Event date
Oct 3, 2018
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
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