RADVAN, Michal. Czech Tax System. Revista română de Drept al afacerilor. Bucureşti: Wolters Kluwer Romania, 2008, vol. 2008, No 3, p. 46-102. ISSN 1583-493X.
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Basic information
Original name Czech Tax System
Name in Czech Český daňový systém
Authors RADVAN, Michal (203 Czech Republic, guarantor, belonging to the institution).
Edition Revista română de Drept al afacerilor, Bucureşti, Wolters Kluwer Romania, 2008, 1583-493X.
Other information
Original language English
Type of outcome Article in a journal
Field of Study 50500 5.5 Law
Country of publisher Romania
Confidentiality degree is not subject to a state or trade secret
WWW URL
RIV identification code RIV/00216224:14220/08:00033668
Organization unit Faculty of Law
Keywords in English tax; charge; tax system; Czech Republic
Tags charge, Czech Republic, tax, Tax system
Tags International impact, Reviewed
Changed by Changed by: prof. JUDr. Ing. Michal Radvan, Ph.D., učo 12547. Changed: 7/2/2022 11:30.
Abstract
The aim of the article is to provide basic information on the Czech tax law and tax system used in the Czech Republic. It should offer the basic information useful for any foreigner liable to tax in the Czech Republic. Every tax is described according to its structural items (components: object of taxation, subject liable to tax, possibilities for exemptions, tax base and the tax rate, tax administration).
Abstract (in Czech)
Cílem článku je poskytnout základní informace o českém daňovém právu a daňovém systému užívaném v České republice. Nabízí základní informace užitečné pro cizince o daních v České republice. Každá daň je popsána podle jednotlivých konstrukčních prvků (objekt zdanění, daňový subjekt, možnosti osvobození, základ a sazba daně, správa daně).
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