Publication detail

History of taxation of capital income in the Czech Republic

BRYCHTA, K. SVIRÁK, P.

Original Title

History of taxation of capital income in the Czech Republic

English Title

History of taxation of capital income in the Czech Republic

Type

journal article - other

Language

en

Original Abstract

The paper describes the history in the legal regulation of taxation of individuals in the Czech Republic. The category of incomes in focus is the category of capital income. The comparative analysis covers the period from 1993 to 2010. On the basis of a realized comparison, one may observe that many changes in the relevant legal regulations took place during the period from 1993 to 2010. Some of them were realized on the level of the Section 8 of the Act on Income Taxes itself (partial tax base), the others took place in related provisions affecting the system of capital assets taxation.

English abstract

The paper describes the history in the legal regulation of taxation of individuals in the Czech Republic. The category of incomes in focus is the category of capital income. The comparative analysis covers the period from 1993 to 2010. On the basis of a realized comparison, one may observe that many changes in the relevant legal regulations took place during the period from 1993 to 2010. Some of them were realized on the level of the Section 8 of the Act on Income Taxes itself (partial tax base), the others took place in related provisions affecting the system of capital assets taxation.

Keywords

capital income, capital investment assets, Czech Republic, taxation

RIV year

2011

Released

31.10.2011

Publisher

NEWTON Books, a.s., Politických věznů 10, 110 00 Praha 1

Location

Praha

ISBN

1801-7118

Periodical

Scientia&Societas

Year of study

VII

Number

3

State

CZ

Pages from

124

Pages to

138

Pages count

15

Documents

BibTex


@article{BUT75704,
  author="Karel {Brychta} and Pavel {Svirák}",
  title="History of taxation of capital income in the Czech Republic",
  annote="The paper describes the history in the legal regulation of taxation of individuals in the Czech Republic. The category of incomes in focus is the category of capital income. The comparative analysis covers the period from 1993 to 2010. On the basis of a realized comparison, one may observe that many changes in the relevant legal regulations took place during the period from 1993 to 2010. Some of them were realized on the level of the Section 8 of the Act on Income Taxes itself (partial tax base), the others took place in related provisions affecting the system of capital assets taxation.",
  address="NEWTON Books, a.s., Politických věznů 10, 110 00  Praha 1",
  chapter="75704",
  institution="NEWTON Books, a.s., Politických věznů 10, 110 00  Praha 1",
  number="3",
  volume="VII",
  year="2011",
  month="october",
  pages="124--138",
  publisher="NEWTON Books, a.s., Politických věznů 10, 110 00  Praha 1",
  type="journal article - other"
}