Other formats:
BibTeX
LaTeX
RIS
@inbook{959223,
author = {Radvan, Michal},
address = {Voronez},
booktitle = {Бюджетные и налоговые реформы в странах Центральной и Восточной Европы},
edition = {1.},
keywords = {personal income tax; lump sum expenses; tax base},
howpublished = {tištěná verze "print"},
language = {eng},
location = {Voronez},
isbn = {978-5-9273-1849-0},
pages = {37-42},
publisher = {Izdatelstvo Voronezskogo gosudarstvennogo univesiteta},
title = {Lump Sum Expenses and Their Impact on Public Budgets in the Czech Republic},
year = {2011}
}
TY - CHAP
ID - 959223
AU - Radvan, Michal
PY - 2011
TI - Lump Sum Expenses and Their Impact on Public Budgets in the Czech Republic
VL - Publicnye financy i nalogovoe pravo: ezegodnik. 2
PB - Izdatelstvo Voronezskogo gosudarstvennogo univesiteta
CY - Voronez
SN - 9785927318490
KW - personal income tax
KW - lump sum expenses
KW - tax base
N2 - In this chapter there is pointed out the construction of the tax base in case of employees and self-employed persons. The second group has a possibility to use so called lump sum expenses. Author is trying to confirm or disprove the hypothesis that lump sum expenses are useful for both state (easy and cheap tax administration) and self-employed persons (lower taxation and easier evidence). The aim of this article is to decide, if lump sum expenses are useful for state and its tax revenue and if there is any need (and eventually how) to amend legal regulation of the personal income tax base.
ER -
RADVAN, Michal. Lump Sum Expenses and Their Impact on Public Budgets in the Czech Republic. In \textit{Бюджетные и налоговые реформы в странах Центральной и Восточной Европы}. 1st ed. Voronez: Izdatelstvo Voronezskogo gosudarstvennogo univesiteta, 2011, p.~37-42. Publicnye financy i nalogovoe pravo: ezegodnik. 2. ISBN~978-5-9273-1849-0.
|
