Trend, Development, Role and Importance of Personal Income Tax in the EU

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F20%3A10245414" target="_blank" >RIV/61989100:27510/20:10245414 - 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

Trend, Development, Role and Importance of Personal Income Tax in the EU

Popis výsledku v původním jazyce

The monograph &quot;Trend, Development, Role and Importance of Personal Income Taxes&quot; deals with personal income tax (PIT), whose basic structural elements (number of rates and their level, non-taxable parts of the tax base, items deductible from the tax base, reliefs, depreciation system, loss offsetting, etc.) remain in the competence of particular national governments of the Member States of the European Union. The publication is divided into five chapters and follows the theoretical line application. The first chapter classifies personal income tax into the tax system, defines its place in a market economy and includes PIT into various tax classifications in terms of various criteria. The second chapter thoroughly introduces the PIT as a direct income tax, pointing to its mechanism, principles and characteristics. The main and the largest part of the book - the third chapter - traces the development of personal income tax in the countries of the current European Union, including the United Kingdom. The chapter illustrates the development of PIT coordination also on the key directives and relevant case law in the field of PIT. The fourth chapter consists of a detailed description of PIT in the Czech Republic according to the current legislation (July 2020). The fifth chapter is a case study, which presents the original research of the authors dealing with the influence of some PIT institutes on the amount of tax liability itself. Each chapter ends with a summary of the results of the description and further investigation in the text chapters.

Název v anglickém jazyce

Trend, Development, Role and Importance of Personal Income Tax in the EU

Popis výsledku anglicky

The monograph &quot;Trend, Development, Role and Importance of Personal Income Taxes&quot; deals with personal income tax (PIT), whose basic structural elements (number of rates and their level, non-taxable parts of the tax base, items deductible from the tax base, reliefs, depreciation system, loss offsetting, etc.) remain in the competence of particular national governments of the Member States of the European Union. The publication is divided into five chapters and follows the theoretical line application. The first chapter classifies personal income tax into the tax system, defines its place in a market economy and includes PIT into various tax classifications in terms of various criteria. The second chapter thoroughly introduces the PIT as a direct income tax, pointing to its mechanism, principles and characteristics. The main and the largest part of the book - the third chapter - traces the development of personal income tax in the countries of the current European Union, including the United Kingdom. The chapter illustrates the development of PIT coordination also on the key directives and relevant case law in the field of PIT. The fourth chapter consists of a detailed description of PIT in the Czech Republic according to the current legislation (July 2020). The fifth chapter is a case study, which presents the original research of the authors dealing with the influence of some PIT institutes on the amount of tax liability itself. Each chapter ends with a summary of the results of the description and further investigation in the text chapters.

Druh

B - Odborná kniha

CEP obor

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OECD FORD obor

50204 - Business and management

Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2020

Kód důvěrnosti údajů

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

ISBN

978-80-7623-037-8

Počet stran knihy

116

Název nakladatele

Akademické nakladatelství CERM

Místo vydání

Brno

Kód UT WoS knihy

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