This HTML5 document contains 40 embedded RDF statements represented using HTML+Microdata notation.

The embedded RDF content will be recognized by any processor of HTML5 Microdata.

Namespace Prefixes

PrefixIRI
n14http://linked.opendata.cz/ontology/domain/vavai/riv/typAkce/
dctermshttp://purl.org/dc/terms/
n8http://purl.org/net/nknouf/ns/bibtex#
n6http://localhost/temp/predkladatel/
n19http://linked.opendata.cz/resource/domain/vavai/projekt/
n13http://linked.opendata.cz/resource/domain/vavai/riv/tvurce/
n3http://linked.opendata.cz/ontology/domain/vavai/
shttp://schema.org/
n5http://linked.opendata.cz/ontology/domain/vavai/riv/
skoshttp://www.w3.org/2004/02/skos/core#
n2http://linked.opendata.cz/resource/domain/vavai/vysledek/
rdfhttp://www.w3.org/1999/02/22-rdf-syntax-ns#
n7http://linked.opendata.cz/ontology/domain/vavai/riv/klicoveSlovo/
n18http://linked.opendata.cz/ontology/domain/vavai/riv/duvernostUdaju/
xsdhhttp://www.w3.org/2001/XMLSchema#
n17http://linked.opendata.cz/resource/domain/vavai/vysledek/RIV%2F00216305%3A26510%2F10%3APU84932%21RIV10-GA0-26510___/
n20http://linked.opendata.cz/ontology/domain/vavai/riv/aktivita/
n10http://linked.opendata.cz/ontology/domain/vavai/riv/jazykVysledku/
n11http://linked.opendata.cz/ontology/domain/vavai/riv/druhVysledku/
n9http://linked.opendata.cz/ontology/domain/vavai/riv/obor/
n16http://reference.data.gov.uk/id/gregorian-year/

Statements

Subject Item
n2:RIV%2F00216305%3A26510%2F10%3APU84932%21RIV10-GA0-26510___
rdf:type
n3:Vysledek skos:Concept
dcterms: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. Based on the comparison, it was concluded that in the area of flat-rate expenses that can be at present claimed only in relation to enterprise incomes and lease incomes, there existed (until 2009) a gradual and significant increase in the rates of flat-rate expenses as well as the process of rate unification. Flat-rate expenses are generally perceived as an instrument of tax optimization in cases when the actual expenses claimed pursuant to Act on Income Taxes do not reach the amount of flat-rate expenses. With respect to the aforesaid, we can say tha 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. Based on the comparison, it was concluded that in the area of flat-rate expenses that can be at present claimed only in relation to enterprise incomes and lease incomes, there existed (until 2009) a gradual and significant increase in the rates of flat-rate expenses as well as the process of rate unification. Flat-rate expenses are generally perceived as an instrument of tax optimization in cases when the actual expenses claimed pursuant to Act on Income Taxes do not reach the amount of flat-rate expenses. With respect to the aforesaid, we can say tha
dcterms:title
Flat-rate Expenses under the Czech Act on Income Taxes. Flat-rate Expenses under the Czech Act on Income Taxes.
skos:prefLabel
Flat-rate Expenses under the Czech Act on Income Taxes. Flat-rate Expenses under the Czech Act on Income Taxes.
skos:notation
RIV/00216305:26510/10:PU84932!RIV10-GA0-26510___
n5:aktivita
n20:P
n5:aktivity
P(GP402/09/P469)
n5:dodaniDat
n16:2010
n5:domaciTvurceVysledku
n13:8992401
n5:druhVysledku
n11:D
n5:duvernostUdaju
n18:S
n5:entitaPredkladatele
n17:predkladatel
n5:idSjednocenehoVysledku
259375
n5:idVysledku
RIV/00216305:26510/10:PU84932
n5:jazykVysledku
n10:eng
n5:klicovaSlova
Czech Republic, effective tax rate, natural person, taxation
n5:klicoveSlovo
n7:natural%20person n7:effective%20tax%20rate n7:Czech%20Republic n7:taxation
n5:kontrolniKodProRIV
[EBABBB294526]
n5:mistoKonaniAkce
Kailua-Kona
n5:mistoVydani
USA, Hawaii
n5:nazevZdroje
Global Conference on Business and Finance Proceedings
n5:obor
n9:AH
n5:pocetDomacichTvurcuVysledku
1
n5:pocetTvurcuVysledku
1
n5:projekt
n19:GP402%2F09%2FP469
n5:rokUplatneniVysledku
n16:2010
n5:tvurceVysledku
Brychta, Karel
n5:typAkce
n14:WRD
n5:zahajeniAkce
2010-01-03+01:00
s:issn
1931-0285
s:numberOfPages
1175
n8:hasPublisher
The Institute for Business and Finance Research
n6:organizacniJednotka
26510