Publication detail

INTANGIBLE ASSET TAX DEPRECIATION IN THE CZECH REPUBLIC

BRYCHTA, K. SVIRÁK, P.

Original Title

INTANGIBLE ASSET TAX DEPRECIATION IN THE CZECH REPUBLIC

English Title

INTANGIBLE ASSET TAX DEPRECIATION IN THE CZECH REPUBLIC

Type

journal article - other

Language

en

Original Abstract

This paper aims to familiarize readers with the legislative development of intangible asset tax depreciation in the Czech Republic since 1993. The paper is divided into several basic chapters, of which the main chapter describes and analyzes the development of legislation in three thus-existing legal modes regulating intangible asset tax depreciation (the periods 1993–2000; 2001–2004; 2004– 2011). A separate sub-chapter deals with each of these three modes, which fundamentally diff er in the concept of determining tax depreciations. For better clarity, changes in the legislation in question are described using tables.

English abstract

This paper aims to familiarize readers with the legislative development of intangible asset tax depreciation in the Czech Republic since 1993. The paper is divided into several basic chapters, of which the main chapter describes and analyzes the development of legislation in three thus-existing legal modes regulating intangible asset tax depreciation (the periods 1993–2000; 2001–2004; 2004– 2011). A separate sub-chapter deals with each of these three modes, which fundamentally diff er in the concept of determining tax depreciations. For better clarity, changes in the legislation in question are described using tables.

Keywords

tax burden, intangible assets, depreciations, legislative regulation de lege lata, development of legislative regulation

RIV year

2011

Released

15.12.2011

Publisher

Mendelova univerzita v Brně

Location

Brno

ISBN

1211-8516

Periodical

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis

Year of study

LIX

Number

7

State

CZ

Pages from

527

Pages to

540

Pages count

14

Documents

BibTex


@article{BUT75863,
  author="Karel {Brychta} and Pavel {Svirák}",
  title="INTANGIBLE ASSET TAX DEPRECIATION IN THE CZECH REPUBLIC",
  annote="This paper aims to familiarize readers with the legislative development of intangible asset tax
depreciation in the Czech Republic since 1993. The paper is divided into several basic chapters, of
which the main chapter describes and analyzes the development of legislation in three thus-existing
legal modes regulating intangible asset tax depreciation (the periods 1993–2000; 2001–2004; 2004–
2011). A separate sub-chapter deals with each of these three modes, which fundamentally diff er in
the concept of determining tax depreciations. For better clarity, changes in the legislation in question
are described using tables.",
  address="Mendelova univerzita v Brně",
  chapter="75863",
  institution="Mendelova univerzita v Brně",
  number="7",
  volume="LIX",
  year="2011",
  month="december",
  pages="527--540",
  publisher="Mendelova univerzita v Brně",
  type="journal article - other"
}