Taxation on Incomes of Natural Persons in the Czech and Slovak Republics - comparison

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216305%3A26510%2F10%3APU90699" target="_blank" >RIV/00216305:26510/10:PU90699 - 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

Taxation on Incomes of Natural Persons in the Czech and Slovak Republics - comparison

Popis výsledku v původním jazyce

This paper deals with a comparison of certain aspects of taxation of incomes of natural persons in the Czech and Slovak Republics respectively in the legislation lex lata from 2008 to the present. The comparison is aimed at the regulation contained in the basic substantive standards governing the given problematic, i.e. income tax acts of the aforementioned countries. Prior to the actual implementation of the comparison, a general evaluation is performed of the question of the influence of European Union legislation in the given area. We focus on and compares selected basic provisions. First attention is focused on defining tax residency criteria in Visegrád Group countries. For the Visegrád Group countries, there is also listed the composition of incomes considered to be a subject of taxation for taxing natural persons (personal) income. Partial tax bases for incomes are elaborated, which form a subject of taxation based on the Czech and Slovak Income Tax Acts, respectively. The tax o

Název v anglickém jazyce

Taxation on Incomes of Natural Persons in the Czech and Slovak Republics - comparison

Popis výsledku anglicky

This paper deals with a comparison of certain aspects of taxation of incomes of natural persons in the Czech and Slovak Republics respectively in the legislation lex lata from 2008 to the present. The comparison is aimed at the regulation contained in the basic substantive standards governing the given problematic, i.e. income tax acts of the aforementioned countries. Prior to the actual implementation of the comparison, a general evaluation is performed of the question of the influence of European Union legislation in the given area. We focus on and compares selected basic provisions. First attention is focused on defining tax residency criteria in Visegrád Group countries. For the Visegrád Group countries, there is also listed the composition of incomes considered to be a subject of taxation for taxing natural persons (personal) income. Partial tax bases for incomes are elaborated, which form a subject of taxation based on the Czech and Slovak Income Tax Acts, respectively. The tax o

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

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2010

Kód důvěrnosti údajů

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

Název statě ve sborníku

Proceedings of the NATIONAL AND REGIONAL ECONOMICS VIII 13th-15th OCTOBER, 2010 HERĽANY, SLOVAK REPUBLIC

ISBN

978-80-553-0517-2

ISSN

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e-ISSN

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Počet stran výsledku

13

Strana od-do

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Název nakladatele

Technical University of Košice - Faculty of Economics

Místo vydání

Košicce

Místo konání akce

Herľany

Datum konání akce

13. 10. 2010

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

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