About: Flat-rate Expenses under the Czech Act on Income Taxes.

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About: Flat-rate Expenses under the Czech Act on Income Taxes. Goto Sponge NotDistinct Permalink

An Entity of Type : http://linked.opendata.cz/ontology/domain/vavai/Vysledek, within Data Space : linked.opendata.cz associated with source document(s)

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rdf:type	skos:Concept http://linked.opendata.cz/ontology/domain/vavai/Vysledek
Description	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. Based on the comparison, it was concluded that in the area of flat-rate expenses that can be at present claimed only in relation to enterprise incomes and lease incomes, there existed (until 2009) a gradual and significant increase in the rates of flat-rate expenses as well as the process of rate unification. Flat-rate expenses are generally perceived as an instrument of tax optimization in cases when the actual expenses claimed pursuant to Act on Income Taxes do not reach the amount of flat-rate expenses. With respect to the aforesaid, we can say tha 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. Based on the comparison, it was concluded that in the area of flat-rate expenses that can be at present claimed only in relation to enterprise incomes and lease incomes, there existed (until 2009) a gradual and significant increase in the rates of flat-rate expenses as well as the process of rate unification. Flat-rate expenses are generally perceived as an instrument of tax optimization in cases when the actual expenses claimed pursuant to Act on Income Taxes do not reach the amount of flat-rate expenses. With respect to the aforesaid, we can say tha (en)
Title	Flat-rate Expenses under the Czech Act on Income Taxes. Flat-rate Expenses under the Czech Act on Income Taxes. (en)
skos:prefLabel	Flat-rate Expenses under the Czech Act on Income Taxes. Flat-rate Expenses under the Czech Act on Income Taxes. (en)
skos:notation	RIV/00216305:26510/10:PU84932!RIV10-GA0-26510___
http://linked.open...avai/riv/aktivita	P
http://linked.open...avai/riv/aktivity	P(GP402/09/P469)
http://linked.open...vai/riv/dodaniDat	2010
http://linked.open...aciTvurceVysledku	Brychta, Karel
http://linked.open.../riv/druhVysledku	D - Článek ve sborníku
http://linked.open...iv/duvernostUdaju	S - Úplné a pravdivé údaje nepodléhající ochraně podle zvláštních právních předpisů
http://linked.open...titaPredkladatele	Vysoké učení technické v Brně / Fakulta podnikatelská
http://linked.open...dnocenehoVysledku	259375
http://linked.open...ai/riv/idVysledku	RIV/00216305:26510/10:PU84932
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	Czech Republic, effective tax rate, natural person, taxation (en)
http://linked.open.../riv/klicoveSlovo	Czech Republic taxation natural person effective tax rate
http://linked.open...ontrolniKodProRIV	[EBABBB294526]
http://linked.open...v/mistoKonaniAkce	Kailua-Kona
http://linked.open...i/riv/mistoVydani	USA, Hawaii
http://linked.open...i/riv/nazevZdroje	Global Conference on Business and Finance Proceedings
http://linked.open...in/vavai/riv/obor	AH
http://linked.open...ichTvurcuVysledku	1 (xsd:int)
http://linked.open...cetTvurcuVysledku	1 (xsd:int)
http://linked.open...vavai/riv/projekt	Development and Competitiveness of the Czech Tax System in the Area of Taxation of Natural Persons Incomes
http://linked.open...UplatneniVysledku	2010
http://linked.open...iv/tvurceVysledku	Brychta, Karel
http://linked.open...vavai/riv/typAkce	WRD - Světová
http://linked.open.../riv/zahajeniAkce	2010-01-03 (xsd:date)
issn	1931-0285
number of pages	1175 (xsd:int)
http://purl.org/ne...btex#hasPublisher	The Institute for Business and Finance Research
http://localhost/t...ganizacniJednotka	26510

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