Tax Support of Small and Medium Enterprises in Czech Republic
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62690094%3A18450%2F12%3A50000346" target="_blank" >RIV/62690094:18450/12:50000346 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
Tax Support of Small and Medium Enterprises in Czech Republic
Original language description
This article analyses the tax burden of entrepreneurs ? natural persons. The starting point is the government program for support of small and medium enterprises. One goal of this program is to create qualitative business environment, including legally perfect and fair tax system. The authors are analysing different situations of tax burden and are comparing the tax burden of employee, entrepreneur (natural person), and company (legal person). The analysis shows, that the most important factor for different level of tax burden is the size of the contribution to the social and health insurance. This method of taxation advantages the entrepreneurs (natural persons) in front of employees on one side; on the other side it taxes the ?live work? immeasurablyhigh. This inequality must be corrected by other legal tools. The comparison of the taxation of natural and legal persons shows a great advantage of legal person taxation and the tax support of small enterprises seems to be an illusion.
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
AH - Economics
OECD FORD branch
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Result continuities
Project
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Continuities
V - Vyzkumna aktivita podporovana z jinych verejnych zdroju
Others
Publication year
2012
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
Applied economics, business and development (AEBD ´12) : proceedings of the 4th WSEAS world multiconference
ISBN
978-1-61804-102-9
ISSN
2227-460X
e-ISSN
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Number of pages
6
Pages from-to
229-234
Publisher name
World scientific and engineering academy and society
Place of publication
Athens
Event location
Porto
Event date
Jul 1, 2012
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
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