Tax Support of Small and Medium Enterprises in Czech Republic

Kód výsledku v IS VaVaI

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Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Tax Support of Small and Medium Enterprises in Czech Republic

Popis výsledku v původním jazyce

This article analyses the tax burden of entrepreneurs ? natural persons. The starting point is the government program for support of small and medium enterprises. One goal of this program is to create qualitative business environment, including legally perfect and fair tax system. The authors are analysing different situations of tax burden and are comparing the tax burden of employee, entrepreneur (natural person), and company (legal person). The analysis shows, that the most important factor for different level of tax burden is the size of the contribution to the social and health insurance. This method of taxation advantages the entrepreneurs (natural persons) in front of employees on one side; on the other side it taxes the ?live work? immeasurablyhigh. This inequality must be corrected by other legal tools. The comparison of the taxation of natural and legal persons shows a great advantage of legal person taxation and the tax support of small enterprises seems to be an illusion.

Název v anglickém jazyce

Tax Support of Small and Medium Enterprises in Czech Republic

Popis výsledku anglicky

This article analyses the tax burden of entrepreneurs ? natural persons. The starting point is the government program for support of small and medium enterprises. One goal of this program is to create qualitative business environment, including legally perfect and fair tax system. The authors are analysing different situations of tax burden and are comparing the tax burden of employee, entrepreneur (natural person), and company (legal person). The analysis shows, that the most important factor for different level of tax burden is the size of the contribution to the social and health insurance. This method of taxation advantages the entrepreneurs (natural persons) in front of employees on one side; on the other side it taxes the ?live work? immeasurablyhigh. This inequality must be corrected by other legal tools. The comparison of the taxation of natural and legal persons shows a great advantage of legal person taxation and the tax support of small enterprises seems to be an illusion.

Druh

D - Stať ve sborníku

CEP obor

AH - Ekonomie

OECD FORD obor

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Projekt

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Návaznosti

V - Vyzkumna aktivita podporovana z jinych verejnych zdroju

Rok uplatnění

2012

Kód důvěrnosti údajů

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

Název statě ve sborníku

Applied economics, business and development (AEBD ´12) : proceedings of the 4th WSEAS world multiconference

ISBN

978-1-61804-102-9

ISSN

2227-460X

e-ISSN

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Počet stran výsledku

6

Strana od-do

229-234

Název nakladatele

World scientific and engineering academy and society

Místo vydání

Athens

Místo konání akce

Porto

Datum konání akce

1. 7. 2012

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

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