Taxation of Business Income in the Czech Republic

Kód výsledku v IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F17%3A00097773" target="_blank" >RIV/00216224:14220/17:00097773 - isvavai.cz</a>
Nalezeny alternativní kódy
RIV/00216224:14220/15:00114982
Výsledek na webu
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DOI - Digital Object Identifier
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Jazyk výsledku
angličtina
Název v původním jazyce
Taxation of Business Income in the Czech Republic
Popis výsledku v původním jazyce
The text points out the income tax paid by entrepreneurs in the Czech Republic and deals with the construction of the tax and especially the tax base. Entrepreneurs have a possibility to use so called lump sum expenses. The main goal of the article is to confirm or disprove the hypothesis that these lump sum expenses are extremely high compared to other countries. The article describes and analyzes legal regulation in this area de lege lata and defines strengths and weaknesses of up-to-date regulation. At the end, proposals de lege ferenda are drafted.
Název v anglickém jazyce
Taxation of Business Income in the Czech Republic
Popis výsledku anglicky
The text points out the income tax paid by entrepreneurs in the Czech Republic and deals with the construction of the tax and especially the tax base. Entrepreneurs have a possibility to use so called lump sum expenses. The main goal of the article is to confirm or disprove the hypothesis that these lump sum expenses are extremely high compared to other countries. The article describes and analyzes legal regulation in this area de lege lata and defines strengths and weaknesses of up-to-date regulation. At the end, proposals de lege ferenda are drafted.

Projekt
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Návaznosti
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění
2017
Kód důvěrnosti údajů
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Podobné výsledky(10)