Tax policy of the Czech Republic and securing funds for retirement

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F47813059%3A19520%2F18%3A00011059" target="_blank" >RIV/47813059:19520/18:00011059 - 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

Tax policy of the Czech Republic and securing funds for retirement

Popis výsledku v původním jazyce

The paper is aimed at tax allowances, which are intended to support the old-age security in the form of voluntary and individual savings. In addition to their description, the ways of how these options are used by tax entities are clarified, too. The aim of the research is to assess the use of legislative tax tools leading to the increase in the effectiveness of the given measures. Methodically the research is based on the evaluation of secondary statistical data of the Czech Statistical Office and Financial Administration of the Czech Republic. The data are statistically backed up by primary research, which was carried out in 2016.

Název v anglickém jazyce

Tax policy of the Czech Republic and securing funds for retirement

Popis výsledku anglicky

The paper is aimed at tax allowances, which are intended to support the old-age security in the form of voluntary and individual savings. In addition to their description, the ways of how these options are used by tax entities are clarified, too. The aim of the research is to assess the use of legislative tax tools leading to the increase in the effectiveness of the given measures. Methodically the research is based on the evaluation of secondary statistical data of the Czech Statistical Office and Financial Administration of the Czech Republic. The data are statistically backed up by primary research, which was carried out in 2016.

Druh

J_imp - Článek v periodiku v databázi Web of Science

CEP obor

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OECD FORD obor

50205 - Accounting

Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2018

Kód důvěrnosti údajů

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

Název periodika

Journal of economics

ISSN

0013-3035

e-ISSN

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Svazek periodika

66

Číslo periodika v rámci svazku

9

Stát vydavatele periodika

SK - Slovenská republika

Počet stran výsledku

21

Strana od-do

888-908

Kód UT WoS článku

000451240500003

EID výsledku v databázi Scopus

2-s2.0-85055487406