Impacts of application expenses on self-employment revenues

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F17%3A43911338" target="_blank" >RIV/62156489:43110/17:43911338 - isvavai.cz</a>
Result on the web
<a href="https://ece.pefka.mendelu.cz/sites/default/files/imce/ECE2017_fin.pdf" target="_blank" >https://ece.pefka.mendelu.cz/sites/default/files/imce/ECE2017_fin.pdf</a>
DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Impacts of application expenses on self-employment revenues
Original language description
The method of applying expenses on revenues from self-employment, in accordance with Act no. 586/1992 Coll., on Income Taxes - Art. 7, has a significant impact on the level of a tax base. This paper focuses on issues of claiming expenses as a percentage portion of revenues (Lump sum tax) from self-employment. Moreover, the article is evaluating impacts of Lump sum tax on a tax base and on the tax liability of entrepreneurs. The implications using Lump sum tax on a number of deductions of health insurance and social security from income of self-employed person will be analyzed in details. The paper also evaluates results of changes in legislation, when claiming Lump sum tax, to the tax collection of individual taxpayers. Concluding part of the article compares differences between claiming the Lump sum tax in the Czech and the Slovak Republics.
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
2017
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Enterprise and Competitive Environment: Conference Proceedings
ISBN
978-80-7509-499-5
ISSN
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e-ISSN
neuvedeno
Number of pages
8
Pages from-to
290-297
Publisher name
Mendelova univerzita v Brně
Place of publication
Brno
Event location
Brno
Event date
Mar 9, 2017
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
000427306200031

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