"Sc\u00E9n\u00E1\u0159e v\u00FDvoje efektivn\u00ED sazby dan\u011B z p\u0159\u00EDjm\u016F fyzick\u00FDch osob ze z\u00E1visl\u00E9 \u010Dinnosti" . . . . . . "RIV/00216305:26510/10:PU90704" . "Sc\u00E9n\u00E1\u0159e v\u00FDvoje efektivn\u00ED sazby dan\u011B z p\u0159\u00EDjm\u016F fyzick\u00FDch osob ze z\u00E1visl\u00E9 \u010Dinnosti"@cs . "2010-09-10+02:00"^^ . "The paper presents, in graphs, results of drawn mathematical models describing development in effective tax rates depending on the amount of reached gross income. The selected category of incomes is that from employment. The model describing the present state, i. e. the development in the effective tax rate valid for the year 2010, is the foundation against which the comparison is carried out. In the paper there are presented scenarios of development in effective tax rates for considered changes and combination of the changes. The changes in focus are those consisting in a change of the assessment tax base and further more in a change of the nominal tax rate and in the basic tax abatement for a taxpayer."@en . "9"^^ . . "RIV/00216305:26510/10:PU90704!RIV11-GA0-26510___" . . . "Scenarios of Effective Tax Rates Development in Case of Natural Persons Incomes from Employment"@en . . . "26510" . . "[1C37D4B1F450]" . "AKADEMIE STING, o.p.s." . "Tento p\u0159\u00EDsp\u011Bvek prezentuje v grafick\u00E9 podob\u011B v\u00FDsledky sestaven\u00FDch matematick\u00FDch model\u016F popisuj\u00EDc\u00EDch v\u00FDvoj efektivn\u00ED sazby dan\u011B v z\u00E1vislosti na v\u00FD\u0161i dosahovan\u00E9ho hrub\u00E9ho p\u0159\u00EDjmu a to pro kategorii p\u0159\u00EDjm\u016F ze z\u00E1visl\u00E9 \u010Dinnosti. V\u00FDchoz\u00EDm modelem, oproti kter\u00E9mu je prov\u00E1d\u011Bno srovn\u00E1n\u00ED, je model popisuj\u00EDc\u00ED sou\u010Dasn\u00FD stav, tedy v\u00FDvoj poplatn\u00FD roku 2010. V p\u0159\u00EDsp\u011Bvku jsou prezentov\u00E1ny sc\u00E9n\u00E1\u0159e v\u00FDvoje efektivn\u00ED sazby dan\u011B pro uva\u017Eovan\u00E9 zm\u011Bny, resp. kombinace zm\u011Bn, spo\u010D\u00EDvaj\u00EDc\u00ED ve zm\u011Bn\u011B koncepce vym\u011B\u0159ovac\u00EDho z\u00E1kladu dan\u011B a d\u00E1le pak ve zm\u011Bn\u011B nomin\u00E1ln\u00ED sazby dan\u011B a z\u00E1kladn\u00ED slevy na dani na poplatn\u00EDka."@cs . "286439" . "978-80-86342-91-7" . . "CZ, Brno" . . "Sc\u00E9n\u00E1\u0159e v\u00FDvoje efektivn\u00ED sazby dan\u011B z p\u0159\u00EDjm\u016F fyzick\u00FDch osob ze z\u00E1visl\u00E9 \u010Dinnosti"@cs . . "1"^^ . "Tento p\u0159\u00EDsp\u011Bvek prezentuje v grafick\u00E9 podob\u011B v\u00FDsledky sestaven\u00FDch matematick\u00FDch model\u016F popisuj\u00EDc\u00EDch v\u00FDvoj efektivn\u00ED sazby dan\u011B v z\u00E1vislosti na v\u00FD\u0161i dosahovan\u00E9ho hrub\u00E9ho p\u0159\u00EDjmu a to pro kategorii p\u0159\u00EDjm\u016F ze z\u00E1visl\u00E9 \u010Dinnosti. V\u00FDchoz\u00EDm modelem, oproti kter\u00E9mu je prov\u00E1d\u011Bno srovn\u00E1n\u00ED, je model popisuj\u00EDc\u00ED sou\u010Dasn\u00FD stav, tedy v\u00FDvoj poplatn\u00FD roku 2010. V p\u0159\u00EDsp\u011Bvku jsou prezentov\u00E1ny sc\u00E9n\u00E1\u0159e v\u00FDvoje efektivn\u00ED sazby dan\u011B pro uva\u017Eovan\u00E9 zm\u011Bny, resp. kombinace zm\u011Bn, spo\u010D\u00EDvaj\u00EDc\u00ED ve zm\u011Bn\u011B koncepce vym\u011B\u0159ovac\u00EDho z\u00E1kladu dan\u011B a d\u00E1le pak ve zm\u011Bn\u011B nomin\u00E1ln\u00ED sazby dan\u011B a z\u00E1kladn\u00ED slevy na dani na poplatn\u00EDka." . "P(GP402/09/P469), S" . "1"^^ . "Brychta, Karel" . . "Sc\u00E9n\u00E1\u0159e v\u00FDvoje efektivn\u00ED sazby dan\u011B z p\u0159\u00EDjm\u016F fyzick\u00FDch osob ze z\u00E1visl\u00E9 \u010Dinnosti" . "DAN\u011A_TEORIE A PRAXE 2010 sborn\u00EDk refer\u00E1t\u016F a abstrakt\u016F XIII. ro\u010Dn\u00EDku mezin\u00E1rodn\u00ED odborn\u00E9 konference" . . "effective tax rate, scenarios, incomes from employment"@en . "Brno" . . "Scenarios of Effective Tax Rates Development in Case of Natural Persons Incomes from Employment"@en .