Lump Sum Expenses and Their Impact on Public Budgets in the Czech Republic

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F11%3A00054065" target="_blank" >RIV/00216224:14220/11:00054065 - 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

Lump Sum Expenses and Their Impact on Public Budgets in the Czech Republic

Popis výsledku v původním jazyce

In this chapter there is pointed out the construction of the tax base in case of employees and self-employed persons. The second group has a possibility to use so called lump sum expenses. Author is trying to confirm or disprove the hypothesis that lumpsum expenses are useful for both state (easy and cheap tax administration) and self-employed persons (lower taxation and easier evidence). The aim of this article is to decide, if lump sum expenses are useful for state and its tax revenue and if there isany need (and eventually how) to amend legal regulation of the personal income tax base.

Název v anglickém jazyce

Lump Sum Expenses and Their Impact on Public Budgets in the Czech Republic

Popis výsledku anglicky

In this chapter there is pointed out the construction of the tax base in case of employees and self-employed persons. The second group has a possibility to use so called lump sum expenses. Author is trying to confirm or disprove the hypothesis that lumpsum expenses are useful for both state (easy and cheap tax administration) and self-employed persons (lower taxation and easier evidence). The aim of this article is to decide, if lump sum expenses are useful for state and its tax revenue and if there isany need (and eventually how) to amend legal regulation of the personal income tax base.

Druh

C - Kapitola v odborné knize

CEP obor

AG - Právní vědy

OECD FORD obor

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Projekt

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Návaznosti

V - Vyzkumna aktivita podporovana z jinych verejnych zdroju

Rok uplatnění

2011

Kód důvěrnosti údajů

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

Název knihy nebo sborníku

????????? ? ????????? ??????? ? ??????? ??????????? ? ????????? ??????

ISBN

978-5-9273-1849-0

Počet stran výsledku

6

Strana od-do

37-42

Počet stran knihy

396

Název nakladatele

Izdatelstvo Voronezskogo gosudarstvennogo univesiteta

Místo vydání

Voronez

Kód UT WoS kapitoly

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