About: Taxation of Capital Income in the Czech Republic

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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	The paper describes the development of the effective tax rate of the enterprise income and the income from so-called other independently gainful activities of natural persons in the Czech Republic. The analysis covers the period from 1993 to 2009, which makes it possible to draw relevant conclusions about the development in taxation of this income type. Two categories of taxpayers are compared - the first being a single childless taxpayer, the other a family with two children, where only one spouse attains incomes. The results of the analysis that has been carried through clearly show a gradual decrease in effective tax rate for both categories of taxpayers, which, however, cannot be considered steady in the time period in focus. In connection to the first category of taxpayers it can be stated that, judged by the difference between its level in the year 1993 and in the year 2009, the amount of effective tax rate decrease is in direct proportion with the amount of tax base. In connection with the seco The paper describes the development of the effective tax rate of the enterprise income and the income from so-called other independently gainful activities of natural persons in the Czech Republic. The analysis covers the period from 1993 to 2009, which makes it possible to draw relevant conclusions about the development in taxation of this income type. Two categories of taxpayers are compared - the first being a single childless taxpayer, the other a family with two children, where only one spouse attains incomes. The results of the analysis that has been carried through clearly show a gradual decrease in effective tax rate for both categories of taxpayers, which, however, cannot be considered steady in the time period in focus. In connection to the first category of taxpayers it can be stated that, judged by the difference between its level in the year 1993 and in the year 2009, the amount of effective tax rate decrease is in direct proportion with the amount of tax base. In connection with the seco (en)
Title	Taxation of Capital Income in the Czech Republic Taxation of Capital Income in the Czech Republic (en)
skos:prefLabel	Taxation of Capital Income in the Czech Republic Taxation of Capital Income in the Czech Republic (en)
skos:notation	RIV/00216305:26510/11:PU91185!RIV11-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	2011
http://linked.open...aciTvurceVysledku	Brychta, Karel Svirák, Pavel
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	234250
http://linked.open...ai/riv/idVysledku	RIV/00216305:26510/11:PU91185
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	[4DEABD939DA4]
http://linked.open...v/mistoKonaniAkce	Las Vegas, Nevada
http://linked.open...i/riv/mistoVydani	USA, Nevada
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	2 (xsd:int)
http://linked.open...cetTvurcuVysledku	2 (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	2011
http://linked.open...iv/tvurceVysledku	Brychta, Karel Svirák, Pavel
http://linked.open...vavai/riv/typAkce	WRD - Světová
http://linked.open.../riv/zahajeniAkce	2011-01-02 (xsd:date)
issn	1931-0285
number of pages	12 (xsd:int)
http://purl.org/ne...btex#hasPublisher	The Institute for Business and Finance Research
http://localhost/t...ganizacniJednotka	26510

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