Rovná daň v České republice

Kód výsledku v IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F08%3A00018361" target="_blank" >RIV/61989100:27510/08:00018361 - 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
A Flat Tax in the Czech Republic
Popis výsledku v původním jazyce
The paper deals with problems of flat tax in condition of personal income tax in the Czech Republic as a new phenomenon in the Czech tax system, and compares its effects with the flat tax which is implemented into the European countries. The emphasis isput on the sphere of nominal and real tax rates because their diverse interpretation constitutes the taxpayer?s illusion relating to his taxation height. Paper also deals with the problems of maximal base assessment for paying statutory insurance contributions and its following influence on taxpayer?s tax burden invoked by this reality.
Název v anglickém jazyce
A Flat Tax in the Czech Republic
Popis výsledku anglicky
The paper deals with problems of flat tax in condition of personal income tax in the Czech Republic as a new phenomenon in the Czech tax system, and compares its effects with the flat tax which is implemented into the European countries. The emphasis isput on the sphere of nominal and real tax rates because their diverse interpretation constitutes the taxpayer?s illusion relating to his taxation height. Paper also deals with the problems of maximal base assessment for paying statutory insurance contributions and its following influence on taxpayer?s tax burden invoked by this reality.

Rok uplatnění
2008
Kód důvěrnosti údajů
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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