Trend, Development, Role and Importance of Personal Income Tax in the EU

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F20%3A10245414" target="_blank" >RIV/61989100:27510/20:10245414 - isvavai.cz</a>

Result on the web

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DOI - Digital Object Identifier

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Result language

angličtina

Original language name

Trend, Development, Role and Importance of Personal Income Tax in the EU

Original language description

The monograph &quot;Trend, Development, Role and Importance of Personal Income Taxes&quot; deals with personal income tax (PIT), whose basic structural elements (number of rates and their level, non-taxable parts of the tax base, items deductible from the tax base, reliefs, depreciation system, loss offsetting, etc.) remain in the competence of particular national governments of the Member States of the European Union. The publication is divided into five chapters and follows the theoretical line application. The first chapter classifies personal income tax into the tax system, defines its place in a market economy and includes PIT into various tax classifications in terms of various criteria. The second chapter thoroughly introduces the PIT as a direct income tax, pointing to its mechanism, principles and characteristics. The main and the largest part of the book - the third chapter - traces the development of personal income tax in the countries of the current European Union, including the United Kingdom. The chapter illustrates the development of PIT coordination also on the key directives and relevant case law in the field of PIT. The fourth chapter consists of a detailed description of PIT in the Czech Republic according to the current legislation (July 2020). The fifth chapter is a case study, which presents the original research of the authors dealing with the influence of some PIT institutes on the amount of tax liability itself. Each chapter ends with a summary of the results of the description and further investigation in the text chapters.

Czech name

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Czech description

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Type

B - Specialist book

CEP classification

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OECD FORD branch

50204 - Business and management

Project

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Continuities

S - Specificky vyzkum na vysokych skolach

Publication year

2020

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

ISBN

978-80-7623-037-8

Number of pages

116

Publisher name

Akademické nakladatelství CERM

Place of publication

Brno

UT code for WoS book

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