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@article{771644, author = {Radvan, Michal}, article_location = {Bucureşti}, article_number = {3}, keywords = {tax; charge; tax system; Czech Republic}, language = {eng}, issn = {1583-493X}, journal = {Revista română de Drept al afacerilor}, title = {Czech Tax System}, url = {https://ro.wolterskluwer.ro/revista-romana-de-drept-al-afacerilor/}, volume = {2008}, year = {2008} }
TY - JOUR ID - 771644 AU - Radvan, Michal PY - 2008 TI - Czech Tax System JF - Revista română de Drept al afacerilor VL - 2008 IS - 3 SP - 46-102 EP - 46-102 PB - Wolters Kluwer Romania SN - 1583493X KW - tax KW - charge KW - tax system KW - Czech Republic UR - https://ro.wolterskluwer.ro/revista-romana-de-drept-al-afacerilor/ N2 - 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). ER -
RADVAN, Michal. Czech Tax System. \textit{Revista rom\^an\u a de Drept al afacerilor}. Bucure\c sti: Wolters Kluwer Romania, 2008, vol.~2008, No~3, p.~46-102. ISSN~1583-493X.
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