Flat-rate Expenses under the Czech Act on Income Taxes.

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216305%3A26510%2F10%3APU84932" target="_blank" >RIV/00216305:26510/10:PU84932 - 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

Flat-rate Expenses under the Czech Act on Income Taxes.

Popis výsledku v původním jazyce

This paper deals with the issue of flat-rate expenses in the Czech Act on Income Taxes. Particular attention is paid to the development of rates applicable to flat-rate expenses, as well as to the identification of incomes for which expenses can be claimed this way. The analysis covers the period of time from 1993 to 2010 and it is based on a comparison of legislative regulation of flat-rate expenses for categories of incomes making up partial tax bases. Based on the comparison, it was concluded that inthe area of flat-rate expenses that can be at present claimed only in relation to enterprise incomes and lease incomes, there existed (until 2009) a gradual and significant increase in the rates of flat-rate expenses as well as the process of rate unification. Flat-rate expenses are generally perceived as an instrument of tax optimization in cases when the actual expenses claimed pursuant to Act on Income Taxes do not reach the amount of flat-rate expenses. With respect to the aforesaid

Název v anglickém jazyce

Flat-rate Expenses under the Czech Act on Income Taxes.

Popis výsledku anglicky

This paper deals with the issue of flat-rate expenses in the Czech Act on Income Taxes. Particular attention is paid to the development of rates applicable to flat-rate expenses, as well as to the identification of incomes for which expenses can be claimed this way. The analysis covers the period of time from 1993 to 2010 and it is based on a comparison of legislative regulation of flat-rate expenses for categories of incomes making up partial tax bases. Based on the comparison, it was concluded that inthe area of flat-rate expenses that can be at present claimed only in relation to enterprise incomes and lease incomes, there existed (until 2009) a gradual and significant increase in the rates of flat-rate expenses as well as the process of rate unification. Flat-rate expenses are generally perceived as an instrument of tax optimization in cases when the actual expenses claimed pursuant to Act on Income Taxes do not reach the amount of flat-rate expenses. With respect to the aforesaid

Druh

D - Stať ve sborníku

CEP obor

AH - Ekonomie

OECD FORD obor

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Projekt

<a href="/cs/project/GP402%2F09%2FP469" target="_blank" >GP402/09/P469: Vývoj a konkurenceschopnost českého daňového systému z pohledu zdanění příjmů fyzických osob</a><br>

Návaznosti

P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Rok uplatnění

2010

Kód důvěrnosti údajů

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

Název statě ve sborníku

Global Conference on Business and Finance Proceedings

ISBN

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ISSN

1931-0285

e-ISSN

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Počet stran výsledku

1175

Strana od-do

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Název nakladatele

The Institute for Business and Finance Research

Místo vydání

USA, Hawaii

Místo konání akce

Kailua-Kona

Datum konání akce

3. 1. 2010

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

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