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rdf:type
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Description
| - The objective of this paper is primarily to compare and describe the development of the eff ective tax rate (relative tax burden) on the taxpayer earning only income from employment and emoluments in the Czech and Slovak Republics. The reason for choosing this type of income has been its importance in terms of the volume of tax collection in the area of natural persons income tax in the Czech Republic. The actual comparison has been performed for the years 2010, 2011 and 2012. In all cases, the legal status was considered that was valid and eff ective as of 31. 12. of particular year. Comparison of the eff ective tax rate was performed not only between the individual countries themselves, but also chronologically for individual countries (the Czech and Slovak Republics, respectively). After the general introduction, the relevant legislation as to incomes from employment and emoluments in both countries is explained. A separate chapter discusses the specifi cation of the applied methodology, within whi
- The objective of this paper is primarily to compare and describe the development of the eff ective tax rate (relative tax burden) on the taxpayer earning only income from employment and emoluments in the Czech and Slovak Republics. The reason for choosing this type of income has been its importance in terms of the volume of tax collection in the area of natural persons income tax in the Czech Republic. The actual comparison has been performed for the years 2010, 2011 and 2012. In all cases, the legal status was considered that was valid and eff ective as of 31. 12. of particular year. Comparison of the eff ective tax rate was performed not only between the individual countries themselves, but also chronologically for individual countries (the Czech and Slovak Republics, respectively). After the general introduction, the relevant legislation as to incomes from employment and emoluments in both countries is explained. A separate chapter discusses the specifi cation of the applied methodology, within whi (en)
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Title
| - EFFECTIVE TAX RATE FOR INCOME FROM EMPLOYMENT IN THE CZECH REPUBLIC AND SLOVAK REPUBLIC – A COMPARATIVE STUDY
- EFFECTIVE TAX RATE FOR INCOME FROM EMPLOYMENT IN THE CZECH REPUBLIC AND SLOVAK REPUBLIC – A COMPARATIVE STUDY (en)
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skos:prefLabel
| - EFFECTIVE TAX RATE FOR INCOME FROM EMPLOYMENT IN THE CZECH REPUBLIC AND SLOVAK REPUBLIC – A COMPARATIVE STUDY
- EFFECTIVE TAX RATE FOR INCOME FROM EMPLOYMENT IN THE CZECH REPUBLIC AND SLOVAK REPUBLIC – A COMPARATIVE STUDY (en)
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skos:notation
| - RIV/00216305:26510/13:PU106879!RIV14-GA0-26510___
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http://linked.open...avai/riv/aktivita
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http://linked.open...avai/riv/aktivity
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http://linked.open...iv/cisloPeriodika
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http://linked.open...vai/riv/dodaniDat
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http://linked.open...aciTvurceVysledku
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http://linked.open.../riv/druhVysledku
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http://linked.open...iv/duvernostUdaju
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http://linked.open...titaPredkladatele
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http://linked.open...dnocenehoVysledku
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http://linked.open...ai/riv/idVysledku
| - RIV/00216305:26510/13:PU106879
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http://linked.open...riv/jazykVysledku
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http://linked.open.../riv/klicovaSlova
| - Czech and Slovak act on incomes taxes, eff ective tax rate (relative tax burden), employment and emoluments, natural persons (en)
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http://linked.open.../riv/klicoveSlovo
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http://linked.open...odStatuVydavatele
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http://linked.open...ontrolniKodProRIV
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http://linked.open...i/riv/nazevZdroje
| - Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
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http://linked.open...in/vavai/riv/obor
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http://linked.open...ichTvurcuVysledku
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http://linked.open...cetTvurcuVysledku
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http://linked.open...vavai/riv/projekt
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http://linked.open...UplatneniVysledku
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http://linked.open...v/svazekPeriodika
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http://linked.open...iv/tvurceVysledku
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issn
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number of pages
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http://localhost/t...ganizacniJednotka
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