Theory of tax justice, principle of solvency and objective distribution in the context of personal income tax
Identifikátory výsledku
Kód výsledku v IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F04274644%3A_____%2F12%3A%230000013" target="_blank" >RIV/04274644:_____/12:#0000013 - isvavai.cz</a>
Výsledek na webu
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DOI - Digital Object Identifier
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Alternativní jazyky
Jazyk výsledku
angličtina
Název v původním jazyce
Theory of tax justice, principle of solvency and objective distribution in the context of personal income tax
Popis výsledku v původním jazyce
The paper deals with the application of the theory of tax justice and notably the principle of solvency in respect of personal income tax in the Czech Republic. As concerns the criteria of the correct, i.e. objective distribution, the paper focuses on the assessment of fiscal ability in the individual categories of natural persons who carry on business and other self-employed persons. With all of these categories being subject to a single tax rate, the paper focuses on forming the tax base, particularly in terms of meeting the main postulates included in the victim theory. An integral part of the paper is the proposal for tax policy changes in respect of the amount of what is known as flat-rate costs in the context of monitoring the actual amount of natural persons' costs. The paper is one of the outcomes of the grant project no. 7739, taking place at the University of Finance and Administration: "Tax policy in the context of economic cycle, social and pension policies of the Czech Republic".
Název v anglickém jazyce
Theory of tax justice, principle of solvency and objective distribution in the context of personal income tax
Popis výsledku anglicky
The paper deals with the application of the theory of tax justice and notably the principle of solvency in respect of personal income tax in the Czech Republic. As concerns the criteria of the correct, i.e. objective distribution, the paper focuses on the assessment of fiscal ability in the individual categories of natural persons who carry on business and other self-employed persons. With all of these categories being subject to a single tax rate, the paper focuses on forming the tax base, particularly in terms of meeting the main postulates included in the victim theory. An integral part of the paper is the proposal for tax policy changes in respect of the amount of what is known as flat-rate costs in the context of monitoring the actual amount of natural persons' costs. The paper is one of the outcomes of the grant project no. 7739, taking place at the University of Finance and Administration: "Tax policy in the context of economic cycle, social and pension policies of the Czech Republic".
Klasifikace
Druh
D - Stať ve sborníku
CEP obor
AE - Řízení, správa a administrativa
OECD FORD obor
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Návaznosti výsledku
Projekt
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Návaznosti
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Ostatní
Rok uplatnění
2012
Kód důvěrnosti údajů
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Údaje specifické pro druh výsledku
Název statě ve sborníku
New Role of Public Finance 2012
ISBN
9788074780127
ISSN
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e-ISSN
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Počet stran výsledku
10
Strana od-do
329-338
Název nakladatele
Wolters Kluwer
Místo vydání
Praha
Místo konání akce
Praha
Datum konání akce
12. 4. 2012
Typ akce podle státní příslušnosti
EUR - Evropská akce
Kód UT WoS článku
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