Taxation of income from dependent activity of transport company's employees in the Czech Republic in accordance with upcoming changes from 1 January 2019

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F18%3A10239276" target="_blank" >RIV/61989100:27510/18:10239276 - isvavai.cz</a>

Výsledek na webu

<a href="https://transportmeans.ktu.edu/wp-content/uploads/sites/307/2018/02/Transport-means-A4-III-2018-09-25-persp.pdf" target="_blank" >https://transportmeans.ktu.edu/wp-content/uploads/sites/307/2018/02/Transport-means-A4-III-2018-09-25-persp.pdf</a>

DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Taxation of income from dependent activity of transport company's employees in the Czech Republic in accordance with upcoming changes from 1 January 2019

Popis výsledku v původním jazyce

The contribution focuses on the taxation of personal income with a focus on the dependent activity of transport company&apos;s employees in the Czech Republic. The tax system in the area of direct taxes, especially income taxes, accepts the process of globalization of the ZDP economy. The common or similar and unifying procedures of the member states reflect the ongoing implementation of EU regulations and directives into national tax systems. Personal income tax schemes are diverse in EU countries, both in terms of considering social aspects of the taxpayer (number of dependent children, invalidity) when calculating the tax liability, either in the form of non-taxable parts of the tax base, deductible items from the tax base or direct tax credit, and in terms of tax bands and tax rates in them and the progressiveness of the tax rate. Frequent changes in tax laws therefore cause uncertainty for taxpayers in their implementation into practice. The contribution also deals with this issue because of the upcoming changes in personal taxation in the Czech Republic from 2019.

Název v anglickém jazyce

Taxation of income from dependent activity of transport company's employees in the Czech Republic in accordance with upcoming changes from 1 January 2019

Popis výsledku anglicky

The contribution focuses on the taxation of personal income with a focus on the dependent activity of transport company&apos;s employees in the Czech Republic. The tax system in the area of direct taxes, especially income taxes, accepts the process of globalization of the ZDP economy. The common or similar and unifying procedures of the member states reflect the ongoing implementation of EU regulations and directives into national tax systems. Personal income tax schemes are diverse in EU countries, both in terms of considering social aspects of the taxpayer (number of dependent children, invalidity) when calculating the tax liability, either in the form of non-taxable parts of the tax base, deductible items from the tax base or direct tax credit, and in terms of tax bands and tax rates in them and the progressiveness of the tax rate. Frequent changes in tax laws therefore cause uncertainty for taxpayers in their implementation into practice. The contribution also deals with this issue because of the upcoming changes in personal taxation in the Czech Republic from 2019.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50205 - Accounting

Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2018

Kód důvěrnosti údajů

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

Název statě ve sborníku

Transport Means - Proceedings of the International Conference. Volume 2018

ISBN

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ISSN

1822-296X

e-ISSN

neuvedeno

Počet stran výsledku

6

Strana od-do

1079-1084

Název nakladatele

Kaunas University of Technology

Místo vydání

Kaunas

Místo konání akce

Trakai

Datum konání akce

3. 10. 2018

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

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