About: Income Taxation of Entrepreneurs 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)

Attributes	Values
rdf:type	skos:Concept http://linked.opendata.cz/ontology/domain/vavai/Vysledek
rdfs:seeAlso	http://9924.indexcopernicus.com//abstracted.php?level=4&id_issue=871429&dz=s6
Description	This text deals with income taxation of entrepreneurs in the Czech Republic. It concerns construction of the tax and especially the tax base and compare taxation of employees and self-employed persons. The lump sum expenses are analyzed. Author tries to confirm or disprove the hypothesis that lump sum expenses are useful for both state (easy and cheap tax administration) and self-employed persons (lower taxation and easier evidence). The aim of this article is to decide, if lump sum expenses are useful for state and its tax revenue and if there is any need (and eventually how) to amend legal regulation of the personal income tax base. At the end author suggests several ways for the regulation de lege ferenda, like an obligation to issue tax bills, lowering the lump sum expenses rates, differentiation of lump sum expenses according to the types of incomes, connection with VAT payers regulation, and limitation of Svarcsystem. This text deals with income taxation of entrepreneurs in the Czech Republic. It concerns construction of the tax and especially the tax base and compare taxation of employees and self-employed persons. The lump sum expenses are analyzed. Author tries to confirm or disprove the hypothesis that lump sum expenses are useful for both state (easy and cheap tax administration) and self-employed persons (lower taxation and easier evidence). The aim of this article is to decide, if lump sum expenses are useful for state and its tax revenue and if there is any need (and eventually how) to amend legal regulation of the personal income tax base. At the end author suggests several ways for the regulation de lege ferenda, like an obligation to issue tax bills, lowering the lump sum expenses rates, differentiation of lump sum expenses according to the types of incomes, connection with VAT payers regulation, and limitation of Svarcsystem. (en)
Title	Income Taxation of Entrepreneurs in the Czech Republic Income Taxation of Entrepreneurs in the Czech Republic (en)
skos:prefLabel	Income Taxation of Entrepreneurs in the Czech Republic Income Taxation of Entrepreneurs in the Czech Republic (en)
skos:notation	RIV/00216224:14220/13:00075506!RIV15-MSM-14220___
http://linked.open...avai/riv/aktivita	S
http://linked.open...avai/riv/aktivity	S
http://linked.open...iv/cisloPeriodika	1. Przedsiębiorczość
http://linked.open...vai/riv/dodaniDat	2015
http://linked.open...aciTvurceVysledku	Radvan, Michal
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	Masarykova univerzita / Právnická fakulta
http://linked.open...dnocenehoVysledku	79473
http://linked.open...ai/riv/idVysledku	RIV/00216224:14220/13:00075506
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	income taxation; taxation of entrepreneurs (en)
http://linked.open.../riv/klicoveSlovo	taxation of entrepreneurs income taxation
http://linked.open...odStatuVydavatele	PL - Polská republika
http://linked.open...ontrolniKodProRIV	[632688D762BB]
http://linked.open...i/riv/nazevZdroje	Krytyka prawa. Niezależne studia nad prawem
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...UplatneniVysledku	2013
http://linked.open...v/svazekPeriodika	5.
http://linked.open...iv/tvurceVysledku	Radvan, Michal
issn	2080-1084
number of pages	13 (xsd:int)
http://bibframe.org/vocab/doi	10.7206/kp.2080-1084.17
http://localhost/t...ganizacniJednotka	14220

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