Expected Tax Changes in 2019 with Impact on Business Entities in the Czech Republic
Identifikátory výsledku
Kód výsledku v IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F19%3A10242919" target="_blank" >RIV/61989100:27510/19:10242919 - isvavai.cz</a>
Výsledek na webu
<a href="https://ekf.tuke.sk/wps/wcm/connect/ekf.tuke.sk-31373/3b9f0c70-cda8-4a77-92b7-57f90fc87ae8/Trans_02_19.pdf?MOD=AJPERES&CVID=mSRRPQU&CVID=mSRRPQU&CVID=mSRRPQU&CVID=mSRRPQU" target="_blank" >https://ekf.tuke.sk/wps/wcm/connect/ekf.tuke.sk-31373/3b9f0c70-cda8-4a77-92b7-57f90fc87ae8/Trans_02_19.pdf?MOD=AJPERES&CVID=mSRRPQU&CVID=mSRRPQU&CVID=mSRRPQU&CVID=mSRRPQU</a>
DOI - Digital Object Identifier
—
Alternativní jazyky
Jazyk výsledku
angličtina
Název v původním jazyce
Expected Tax Changes in 2019 with Impact on Business Entities in the Czech Republic
Popis výsledku v původním jazyce
This paper deals with selected issues of tax changes which can be expected in 2019 in the Czech Republic and which will impact mainly business entities. From 1 January 2019, several important changes have been made in the Czech Republic in the area of direct and indirect taxes and a number of other significant changes for entrepreneurs will occur from 1 April 2019 when the so-called tax package is approved. The paper focuses on some selected tax changes that are valid and approved since 2019; as a part of the tax package, these include mainly the changes to the Act on Income Tax, the Act on Value Added Tax or the Act on Excise Taxes. The discussed tax package brings changes that are primarily positively evaluated, including incorporation of European Union regulations. Further significant changes not only in the taxation but also in the accounting can be expected in 2020-2030.
Název v anglickém jazyce
Expected Tax Changes in 2019 with Impact on Business Entities in the Czech Republic
Popis výsledku anglicky
This paper deals with selected issues of tax changes which can be expected in 2019 in the Czech Republic and which will impact mainly business entities. From 1 January 2019, several important changes have been made in the Czech Republic in the area of direct and indirect taxes and a number of other significant changes for entrepreneurs will occur from 1 April 2019 when the so-called tax package is approved. The paper focuses on some selected tax changes that are valid and approved since 2019; as a part of the tax package, these include mainly the changes to the Act on Income Tax, the Act on Value Added Tax or the Act on Excise Taxes. The discussed tax package brings changes that are primarily positively evaluated, including incorporation of European Union regulations. Further significant changes not only in the taxation but also in the accounting can be expected in 2020-2030.
Klasifikace
Druh
J<sub>ost</sub> - Ostatní články v recenzovaných periodicích
CEP obor
—
OECD FORD obor
50205 - Accounting
Návaznosti výsledku
Projekt
—
Návaznosti
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Ostatní
Rok uplatnění
2019
Kód důvěrnosti údajů
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Údaje specifické pro druh výsledku
Název periodika
Transactions of the Universities of Košice
ISSN
1335-2334
e-ISSN
—
Svazek periodika
neuveden
Číslo periodika v rámci svazku
2
Stát vydavatele periodika
SK - Slovenská republika
Počet stran výsledku
5
Strana od-do
1-5
Kód UT WoS článku
—
EID výsledku v databázi Scopus
—