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

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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. Special attention is paid also to the regulation in the States of V4 (Hungary, Slovakia and Poland). 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). (en)
Title	Evidence on Flat-rate Expenses under the Czech Act on Income Taxes Evidence on Flat-rate Expenses under the Czech Act on Income Taxes (en)
skos:prefLabel	Evidence on Flat-rate Expenses under the Czech Act on Income Taxes Evidence on Flat-rate Expenses under the Czech Act on Income Taxes (en)
skos:notation	RIV/00216305:26510/11:PU93435!RIV12-MSM-26510___
http://linked.open...avai/riv/aktivita	P S
http://linked.open...avai/riv/aktivity	P(GP402/09/P469), S
http://linked.open...iv/cisloPeriodika	24-25
http://linked.open...vai/riv/dodaniDat	2012
http://linked.open...aciTvurceVysledku	Brychta, Karel
http://linked.open.../riv/druhVysledku	J - Článek v odborném periodiku
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	198458
http://linked.open...ai/riv/idVysledku	RIV/00216305:26510/11:PU93435
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	Czech Republic, flat-rate expenses, natural persons, tax expenses, taxation (en)
http://linked.open.../riv/klicoveSlovo	natural persons flat-rate expenses tax expenses Czech Republic taxation
http://linked.open...odStatuVydavatele	CZ - Česká republika
http://linked.open...ontrolniKodProRIV	[800DA482F8C2]
http://linked.open...i/riv/nazevZdroje	International and Comparative Law Review
http://linked.open...in/vavai/riv/obor	AG
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	2011
http://linked.open...v/svazekPeriodika	10
http://linked.open...iv/tvurceVysledku	Brychta, Karel
issn	1213-8770
number of pages	26 (xsd:int)
http://localhost/t...ganizacniJednotka	26510

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