"2010-04-16+02:00"^^ . . "26510" . . . . "Zda\u0148ov\u00E1n\u00ED p\u0159\u00EDjm\u016F fyzick\u00FDch osob ze z\u00E1visl\u00E9 \u010Dinnosti - vybran\u00E9 zm\u011Bny v pr\u00E1vn\u00ED \u00FAprav\u011B od roku 1993" . "Brychta, Karel" . "Zda\u0148ov\u00E1n\u00ED p\u0159\u00EDjm\u016F fyzick\u00FDch osob ze z\u00E1visl\u00E9 \u010Dinnosti - vybran\u00E9 zm\u011Bny v pr\u00E1vn\u00ED \u00FAprav\u011B od roku 1993"@cs . "[900E34482673]" . "RIV/00216305:26510/10:PU87358" . . "Praha" . "1"^^ . "Praha" . . "P(GP402/09/P469), S" . "19"^^ . "income tax, effective tax rate, comparison, employment"@en . "1"^^ . "XV. ro\u010Dn\u00EDk mezin\u00E1rodn\u00ED odborn\u00E9 konference TEORETICK\u00C9 A PRAKTICK\u00C9 ASPEKTY VE\u0158EJN\u00DDCH FINANC\u00CD." . . "978-80-86342-85-6" . "RIV/00216305:26510/10:PU87358!RIV11-GA0-26510___" . "Tento p\u0159\u00EDsp\u011Bvek se zam\u011B\u0159uje na p\u0159ibl\u00ED\u017Een\u00ED vybran\u00FDch z\u00E1kladn\u00EDch zm\u011Bn v pr\u00E1vn\u00ED \u00FAprav\u011B zda\u0148ov\u00E1n\u00ED p\u0159\u00EDjm\u016F fyzick\u00FDch osob ze z\u00E1visl\u00E9 \u010Dinnosti a funk\u010Dn\u00EDch po\u017Eitk\u016F a to od roku 1993 do roku 2009. C\u00EDlem proveden\u00E9 komparace relevantn\u00EDch ustanoven\u00ED z\u00E1kona \u010D. 586/1992 Sb., o dan\u00EDch z p\u0159\u00EDjm\u016F, ve zn\u011Bn\u00ED p. p. a p\u0159edpis\u016F souvisej\u00EDc\u00EDch bylo postihnout koncep\u010Dn\u00ED a dal\u0161\u00ED v\u00FDznamn\u00E9 zm\u011Bny v \u00FAprav\u011B p\u0159edm\u011Btn\u00E9 oblasti. Autor se v r\u00E1mci proveden\u00E9ho srovn\u00E1n\u00ED zam\u011B\u0159il na n\u011Bkolik z\u00E1kladn\u00EDch a od nich odvozen\u00FDch d\u00EDl\u010D\u00EDch kategori\u00ED. Pozornost byla zam\u011B\u0159ena nejenom na ustanoven\u00ED dot\u00FDkaj\u00EDc\u00ED se pouze dan\u00E9ho typu p\u0159\u00EDjm\u016F, ale pochopiteln\u011B i na dal\u0161\u00ED obecn\u00E1 ustanoven\u00ED pro zda\u0148ov\u00E1n\u00ED p\u0159\u00EDjm\u016F fyzick\u00FDch osob, kter\u00E9 ovliv\u0148uj\u00ED v\u00FDslednou da\u0148ovou z\u00E1t\u011B\u017E poplatn\u00EDka, jako jsou nezdaniteln\u00E9 \u010D\u00E1sti z\u00E1kladu dan\u011B a slevy na dani."@cs . . . . "Tento p\u0159\u00EDsp\u011Bvek se zam\u011B\u0159uje na p\u0159ibl\u00ED\u017Een\u00ED vybran\u00FDch z\u00E1kladn\u00EDch zm\u011Bn v pr\u00E1vn\u00ED \u00FAprav\u011B zda\u0148ov\u00E1n\u00ED p\u0159\u00EDjm\u016F fyzick\u00FDch osob ze z\u00E1visl\u00E9 \u010Dinnosti a funk\u010Dn\u00EDch po\u017Eitk\u016F a to od roku 1993 do roku 2009. C\u00EDlem proveden\u00E9 komparace relevantn\u00EDch ustanoven\u00ED z\u00E1kona \u010D. 586/1992 Sb., o dan\u00EDch z p\u0159\u00EDjm\u016F, ve zn\u011Bn\u00ED p. p. a p\u0159edpis\u016F souvisej\u00EDc\u00EDch bylo postihnout koncep\u010Dn\u00ED a dal\u0161\u00ED v\u00FDznamn\u00E9 zm\u011Bny v \u00FAprav\u011B p\u0159edm\u011Btn\u00E9 oblasti. Autor se v r\u00E1mci proveden\u00E9ho srovn\u00E1n\u00ED zam\u011B\u0159il na n\u011Bkolik z\u00E1kladn\u00EDch a od nich odvozen\u00FDch d\u00EDl\u010D\u00EDch kategori\u00ED. Pozornost byla zam\u011B\u0159ena nejenom na ustanoven\u00ED dot\u00FDkaj\u00EDc\u00ED se pouze dan\u00E9ho typu p\u0159\u00EDjm\u016F, ale pochopiteln\u011B i na dal\u0161\u00ED obecn\u00E1 ustanoven\u00ED pro zda\u0148ov\u00E1n\u00ED p\u0159\u00EDjm\u016F fyzick\u00FDch osob, kter\u00E9 ovliv\u0148uj\u00ED v\u00FDslednou da\u0148ovou z\u00E1t\u011B\u017E poplatn\u00EDka, jako jsou nezdaniteln\u00E9 \u010D\u00E1sti z\u00E1kladu dan\u011B a slevy na dani." . "Zda\u0148ov\u00E1n\u00ED p\u0159\u00EDjm\u016F fyzick\u00FDch osob ze z\u00E1visl\u00E9 \u010Dinnosti - vybran\u00E9 zm\u011Bny v pr\u00E1vn\u00ED \u00FAprav\u011B od roku 1993" . . "299798" . . . . . . . "Oeconomica - Praha" . "Natural Person Incomes from Employment and Their Taxation - Selected Changes in Legal Regulations since 1993"@en . "Natural Person Incomes from Employment and Their Taxation - Selected Changes in Legal Regulations since 1993"@en . "Zda\u0148ov\u00E1n\u00ED p\u0159\u00EDjm\u016F fyzick\u00FDch osob ze z\u00E1visl\u00E9 \u010Dinnosti - vybran\u00E9 zm\u011Bny v pr\u00E1vn\u00ED \u00FAprav\u011B od roku 1993"@cs . . "The paper deals with selected fundamental changes in legal regulations of taxation of natural persons, namely with taxation of their incomes from employment. The reviewed period for the comparative analysis was 1993-2009. The aim of the paper was to carry out a comparison of relevant provisions of the Act No. 586/1992 Coll., on Income Taxes, as amended and of related legal norms and to identify conceptual and other significant changes in regulation of the issue in question. Within carried out comparison, the attention of the author was concentrated on a few fundamental aspects from which some partial ones were derived. The attention was naturally paid also to provisions related to general provisions for taxation of individuals, because the effective tax rate from employment that was also under investigation is a result of many variables, not only those related solely to taxation of incomes from employment (e. g. tax-free parts of the tax base and tax abatements)."@en .