Detail publikace

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

BRYCHTA, K.

Originální název

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

Typ

článek v časopise - ostatní, Jost

Jazyk

angličtina

Originální abstrakt

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).

Klíčová slova

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

Autoři

BRYCHTA, K.

Rok RIV

2011

Vydáno

1. 7. 2011

Nakladatel

Palacký Unviersity

Místo

Olomouc, Czech Republic

ISSN

1213-8770

Periodikum

International and Comparative Law Review

Ročník

10

Číslo

24-25

Stát

Česká republika

Strany od

5

Strany do

30

Strany počet

26

BibTex

@article{BUT73122,
  author="Karel {Brychta}",
  title="Evidence on Flat-rate Expenses under the Czech Act on Income Taxes",
  journal="International and Comparative Law Review",
  year="2011",
  volume="10",
  number="24-25",
  pages="5--30",
  issn="1213-8770"
}