Publication detail

Evidence on Flat-rate Expenses under the Czech Act on Income Taxes

BRYCHTA, K.

Original Title

Evidence on Flat-rate Expenses under the Czech Act on Income Taxes

English Title

Evidence on Flat-rate Expenses under the Czech Act on Income Taxes

Type

journal article - other

Language

en

Original Abstract

This paper deals with the issue of flat-rate expenses in the Czech Act on Income Taxes. Particular attention is paid to the development of rates applicable to flat-rate expenses, as well as to the identification of incomes for which expenses can be claimed this way. The analysis covers the period of time from 1993 to 2010 and it is based on a comparison of legislative regulation of flat-rate expenses for categories of incomes making up partial tax bases. Special attention is paid also to the regulation in the States of V4 (Hungary, Slovakia and Poland).

English abstract

This paper deals with the issue of flat-rate expenses in the Czech Act on Income Taxes. Particular attention is paid to the development of rates applicable to flat-rate expenses, as well as to the identification of incomes for which expenses can be claimed this way. The analysis covers the period of time from 1993 to 2010 and it is based on a comparison of legislative regulation of flat-rate expenses for categories of incomes making up partial tax bases. Special attention is paid also to the regulation in the States of V4 (Hungary, Slovakia and Poland).

Keywords

Czech Republic, flat-rate expenses, natural persons, tax expenses, taxation

RIV year

2011

Released

01.07.2011

Publisher

Palacký Unviersity

Location

Olomouc, Czech Republic

ISBN

1213-8770

Periodical

International and Comparative Law Review

Year of study

10

Number

24-25

State

CZ

Pages from

5

Pages to

30

Pages count

26

Documents

BibTex


@article{BUT73122,
  author="Karel {Brychta}",
  title="Evidence on Flat-rate Expenses under the Czech Act on Income Taxes",
  annote="This paper deals with the issue of flat-rate expenses in the Czech Act on Income Taxes. Particular attention is paid to the development of rates applicable to flat-rate expenses, as well as to the identification of incomes for which expenses can be claimed this way. The analysis covers the period of time from 1993 to 2010 and it is based on a comparison of legislative regulation of flat-rate expenses for categories of incomes making up partial tax bases. Special attention is paid also to the regulation in the States of V4 (Hungary, Slovakia and Poland).",
  address="Palacký Unviersity",
  chapter="73122",
  institution="Palacký Unviersity",
  number="24-25",
  volume="10",
  year="2011",
  month="july",
  pages="5--30",
  publisher="Palacký Unviersity",
  type="journal article - other"
}