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Description
  • 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.
  • 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. (en)
Title
  • INTANGIBLE ASSET TAX DEPRECIATION IN THE CZECH REPUBLIC
  • INTANGIBLE ASSET TAX DEPRECIATION IN THE CZECH REPUBLIC (en)
skos:prefLabel
  • INTANGIBLE ASSET TAX DEPRECIATION IN THE CZECH REPUBLIC
  • INTANGIBLE ASSET TAX DEPRECIATION IN THE CZECH REPUBLIC (en)
skos:notation
  • RIV/00216305:26510/11:PU95662!RIV12-MSM-26510___
http://linked.open...avai/riv/aktivita
http://linked.open...avai/riv/aktivity
  • S
http://linked.open...iv/cisloPeriodika
  • 7
http://linked.open...vai/riv/dodaniDat
http://linked.open...aciTvurceVysledku
http://linked.open.../riv/druhVysledku
http://linked.open...iv/duvernostUdaju
http://linked.open...titaPredkladatele
http://linked.open...dnocenehoVysledku
  • 205104
http://linked.open...ai/riv/idVysledku
  • RIV/00216305:26510/11:PU95662
http://linked.open...riv/jazykVysledku
http://linked.open.../riv/klicovaSlova
  • tax burden, intangible assets, depreciations, legislative regulation de lege lata, development of legislative regulation (en)
http://linked.open.../riv/klicoveSlovo
http://linked.open...odStatuVydavatele
  • CZ - Česká republika
http://linked.open...ontrolniKodProRIV
  • [187EBABFE59E]
http://linked.open...i/riv/nazevZdroje
  • Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
http://linked.open...in/vavai/riv/obor
http://linked.open...ichTvurcuVysledku
http://linked.open...cetTvurcuVysledku
http://linked.open...UplatneniVysledku
http://linked.open...v/svazekPeriodika
  • LIX
http://linked.open...iv/tvurceVysledku
  • Brychta, Karel
  • Svirák, Pavel
issn
  • 1211-8516
number of pages
http://localhost/t...ganizacniJednotka
  • 26510
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