Development of the Legislative Regulation of the Taxation of Income of Non-Residents in Transitional Economies ? The Case of the Czech Republic

Kód výsledku v IS VaVaI

RIV/00216305:26510/13:PU106194 - isvavai.cz

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Development of the Legislative Regulation of the Taxation of Income of Non-Residents in Transitional Economies ? The Case of the Czech Republic

Popis výsledku v původním jazyce

The object of this paper, which was written with the financial support of GA ČR as part of grant-aided project 402/09/P469, is to describe and to assess the development of the legislative regulation governing the criteria of taxation of income of tax non-residents (individuals) in the Czech Republic for the period 1993 ? 2009. It is based on a comparative analysis of selected relevant provisions of the Income Tax Act. Apart from assessing the changes of basic legislative regulations such as the definition of the criteria of tax non-residency, attention is given to defining incomes from sources in the territory of the Czech Republic, to the system of taxation of tax non-residents, as well as to the process of the inclusion of the Czech Republic into theEuropean Community and its influence on the legislative regulation in question.

Název v anglickém jazyce

Development of the Legislative Regulation of the Taxation of Income of Non-Residents in Transitional Economies ? The Case of the Czech Republic

Popis výsledku anglicky

The object of this paper, which was written with the financial support of GA ČR as part of grant-aided project 402/09/P469, is to describe and to assess the development of the legislative regulation governing the criteria of taxation of income of tax non-residents (individuals) in the Czech Republic for the period 1993 ? 2009. It is based on a comparative analysis of selected relevant provisions of the Income Tax Act. Apart from assessing the changes of basic legislative regulations such as the definition of the criteria of tax non-residency, attention is given to defining incomes from sources in the territory of the Czech Republic, to the system of taxation of tax non-residents, as well as to the process of the inclusion of the Czech Republic into theEuropean Community and its influence on the legislative regulation in question.

Druh

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

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

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Projekt

GP402/09/P469: Vývoj a konkurenceschopnost českého daňového systému z pohledu zdanění příjmů fyzických osob

Návaznosti

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

Rok uplatnění

2013

Kód důvěrnosti údajů

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

Název periodika

Transformations in Business&Economics

ISSN

1648-4460

e-ISSN

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Svazek periodika

12

Číslo periodika v rámci svazku

3

Stát vydavatele periodika

LT - Litevská republika

Počet stran výsledku

21

Strana od-do

72-92

Kód UT WoS článku

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EID výsledku v databázi Scopus

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