Preparation of the New Income Tax Act in the Czech Republic

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F10%3A00044919" target="_blank" >RIV/00216224:14220/10:00044919 - isvavai.cz</a>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Preparation of the New Income Tax Act in the Czech Republic

Popis výsledku v původním jazyce

The chapter deals with the currently ongoing preparation of the new text of the Income Tax Act. A simplification of the legislation is the main objective of the new Income Tax Act, which, however, began to be prepared before the outbreak of the economiccrisis. A simplified and well-organized system should reduce the costs incurred by entrepreneurs on the performance of the duties assigned to them by the Income Tax Act. The text is a reference to the basic principles on which the new adaptation is basedon. The main conceptual changes are prepared in the area of exemption of other incomes for personal income tax, then consideration of public companies as a transparent entity and incorporation of inheritance and donation as the subject of income tax. Transfers of property ownership taxation will be changed too.

Název v anglickém jazyce

Preparation of the New Income Tax Act in the Czech Republic

Popis výsledku anglicky

The chapter deals with the currently ongoing preparation of the new text of the Income Tax Act. A simplification of the legislation is the main objective of the new Income Tax Act, which, however, began to be prepared before the outbreak of the economiccrisis. A simplified and well-organized system should reduce the costs incurred by entrepreneurs on the performance of the duties assigned to them by the Income Tax Act. The text is a reference to the basic principles on which the new adaptation is basedon. The main conceptual changes are prepared in the area of exemption of other incomes for personal income tax, then consideration of public companies as a transparent entity and incorporation of inheritance and donation as the subject of income tax. Transfers of property ownership taxation will be changed too.

Druh

C - Kapitola v odborné knize

CEP obor

AG - Právní vědy

OECD FORD obor

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Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach<br>V - Vyzkumna aktivita podporovana z jinych verejnych zdroju

Rok uplatnění

2010

Kód důvěrnosti údajů

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

Název knihy nebo sborníku

Public Finance and Financial Law in the Context of Financial Crisis in Central and Eastern Europe

ISBN

978-83-89620-85-9

Počet stran výsledku

6

Strana od-do

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Počet stran knihy

701

Název nakladatele

Temida 2

Místo vydání

Bialystok

Kód UT WoS kapitoly

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