Specialities of Income Taxing According to the Czech Legal Frame in HR Systems

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62690094%3A18450%2F11%3A10070686" target="_blank" >RIV/62690094:18450/11:10070686 - isvavai.cz</a>
Result on the web
<a href="http://dx.doi.org/10.1016/j.procs.2010.12.124" target="_blank" >http://dx.doi.org/10.1016/j.procs.2010.12.124</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.1016/j.procs.2010.12.124" target="_blank" >10.1016/j.procs.2010.12.124</a>

Result language
angličtina
Original language name
Specialities of Income Taxing According to the Czech Legal Frame in HR Systems
Original language description
This paper concentrates on a specific part of the income taxing question, which is the personal income from a dependent activity and office-holders' emoluments and how it is captured in the HR system. According to the Czech law, employee income taxing, which is quite complicated and tightly legally bounded, is one of the most important employer's responsibilities. The incorrect income tax amount could be punished with a fine. Careful recognition of different income categories is the key question for a modern HR system for wages accounting.The procedure of tax calculation begins with the income type resolution, continues with consideration of all the specific conditions connected with the employee as a tax payer and terminates in the prescription of thenet wage.The main topic consists in whether and to what degree the calculation of the tax liability could be executed by the system automatically.
Czech name
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Czech description
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Type
J<sub>x</sub> - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)
CEP classification
AG - Legal sciences
OECD FORD branch
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Publication year
2011
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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