Impacts of application expenses on self-employment revenues

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F17%3A43911338" target="_blank" >RIV/62156489:43110/17:43911338 - isvavai.cz</a>

Výsledek na webu

<a href="https://ece.pefka.mendelu.cz/sites/default/files/imce/ECE2017_fin.pdf" target="_blank" >https://ece.pefka.mendelu.cz/sites/default/files/imce/ECE2017_fin.pdf</a>

DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Impacts of application expenses on self-employment revenues

Popis výsledku v původním jazyce

The method of applying expenses on revenues from self-employment, in accordance with Act no. 586/1992 Coll., on Income Taxes - Art. 7, has a significant impact on the level of a tax base. This paper focuses on issues of claiming expenses as a percentage portion of revenues (Lump sum tax) from self-employment. Moreover, the article is evaluating impacts of Lump sum tax on a tax base and on the tax liability of entrepreneurs. The implications using Lump sum tax on a number of deductions of health insurance and social security from income of self-employed person will be analyzed in details. The paper also evaluates results of changes in legislation, when claiming Lump sum tax, to the tax collection of individual taxpayers. Concluding part of the article compares differences between claiming the Lump sum tax in the Czech and the Slovak Republics.

Název v anglickém jazyce

Impacts of application expenses on self-employment revenues

Popis výsledku anglicky

The method of applying expenses on revenues from self-employment, in accordance with Act no. 586/1992 Coll., on Income Taxes - Art. 7, has a significant impact on the level of a tax base. This paper focuses on issues of claiming expenses as a percentage portion of revenues (Lump sum tax) from self-employment. Moreover, the article is evaluating impacts of Lump sum tax on a tax base and on the tax liability of entrepreneurs. The implications using Lump sum tax on a number of deductions of health insurance and social security from income of self-employed person will be analyzed in details. The paper also evaluates results of changes in legislation, when claiming Lump sum tax, to the tax collection of individual taxpayers. Concluding part of the article compares differences between claiming the Lump sum tax in the Czech and the Slovak Republics.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50602 - Public administration

Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2017

Kód důvěrnosti údajů

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

Název statě ve sborníku

Enterprise and Competitive Environment: Conference Proceedings

ISBN

978-80-7509-499-5

ISSN

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e-ISSN

neuvedeno

Počet stran výsledku

8

Strana od-do

290-297

Název nakladatele

Mendelova univerzita v Brně

Místo vydání

Brno

Místo konání akce

Brno

Datum konání akce

9. 3. 2017

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

000427306200031