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@inproceedings{766983, author = {Radvan, Michal and Mrkývka, Petr and Pařízková, Ivana and Šramková, Dana}, address = {Toruň}, booktitle = {Gospodarka i finanse w warunkach globalizacji. Tom 1.}, edition = {1.}, keywords = {labour law; social security; tax; labour taxation}, language = {eng}, location = {Toruň}, isbn = {978-83-923607-4-2}, pages = {453-465}, publisher = {Wyzsza szkola bankowa w Toruniu}, title = {Labour Taxation in the Czech Republic}, year = {2008} }
TY - JOUR ID - 766983 AU - Radvan, Michal - Mrkývka, Petr - Pařízková, Ivana - Šramková, Dana PY - 2008 TI - Labour Taxation in the Czech Republic PB - Wyzsza szkola bankowa w Toruniu CY - Toruň SN - 9788392360742 KW - labour law KW - social security KW - tax KW - labour taxation N2 - During the last two years radical, or reform changes in the field of labour law, social security scheme and taxes have been made in the Czech Republic. With effect from January 1st 2007 are labour relations regulated according to a new Labour Code. In the first part of this contribution we aim to offer a survey on basic changes and new possibilities concerning besides also the tax regime, that is both on the employer s side and employee s side. Since the beginning of the year 2008, the new regulation of labour taxation came into force. These changes were done thanks to the Act no. 261/2007 Sb., on Stabilization of Public Finance. The aim of this article is also to show, how the labour is taxed in the Czech Republic, and to mark the benefits for employees - the taxpayers on several examples. ER -
RADVAN, Michal, Petr MRKÝVKA, Ivana PAŘÍZKOVÁ and Dana ŠRAMKOVÁ. Labour Taxation in the Czech Republic. In \textit{Gospodarka i finanse w warunkach globalizacji. Tom 1.}. 1st ed. Toruň: Wyzsza szkola bankowa w Toruniu, 2008, p.~453-465. ISBN~978-83-923607-4-2.
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