Income Taxation of Entrepreneurs in the Czech Republic

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F13%3A00075506" target="_blank" >RIV/00216224:14220/13:00075506 - isvavai.cz</a>

Výsledek na webu

<a href="http://9924.indexcopernicus.com//abstracted.php?level=4&id_issue=871429&dz=s6" target="_blank" >http://9924.indexcopernicus.com//abstracted.php?level=4&id_issue=871429&dz=s6</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.7206/kp.2080-1084.17" target="_blank" >10.7206/kp.2080-1084.17</a>

Jazyk výsledku

angličtina

Název v původním jazyce

Income Taxation of Entrepreneurs in the Czech Republic

Popis výsledku v původním jazyce

This text deals with income taxation of entrepreneurs in the Czech Republic. It concerns construction of the tax and especially the tax base and compare taxation of employees and self-employed persons. The lump sum expenses are analyzed. Author tries toconfirm or disprove the hypothesis that lump sum 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 usefulfor state and its tax revenue and if there is any need (and eventually how) to amend legal regulation of the personal income tax base. At the end author suggests several ways for the regulation de lege ferenda, like an obligation to issue tax bills, lowering the lump sum expenses rates, differentiation of lump sum expenses according to the types of incomes, connection with VAT payers regulation, and limitation of Svarcsystem.

Název v anglickém jazyce

Income Taxation of Entrepreneurs in the Czech Republic

Popis výsledku anglicky

This text deals with income taxation of entrepreneurs in the Czech Republic. It concerns construction of the tax and especially the tax base and compare taxation of employees and self-employed persons. The lump sum expenses are analyzed. Author tries toconfirm or disprove the hypothesis that lump sum 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 usefulfor state and its tax revenue and if there is any need (and eventually how) to amend legal regulation of the personal income tax base. At the end author suggests several ways for the regulation de lege ferenda, like an obligation to issue tax bills, lowering the lump sum expenses rates, differentiation of lump sum expenses according to the types of incomes, connection with VAT payers regulation, and limitation of Svarcsystem.

Druh

J_x - Nezařazeno - Článek v odborném periodiku (Jimp, Jsc a Jost)

CEP obor

AG - Právní vědy

OECD FORD obor

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Projekt

—

Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2013

Kód důvěrnosti údajů

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

Název periodika

Krytyka prawa. Niezależne studia nad prawem

ISSN

2080-1084

e-ISSN

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Svazek periodika

5.

Číslo periodika v rámci svazku

1. Przedsiębiorczość

Stát vydavatele periodika

PL - Polská republika

Počet stran výsledku

13

Strana od-do

301-313

Kód UT WoS článku

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EID výsledku v databázi Scopus

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