- Author
- Kurková Karina
- Title
- Konstrukcja ulg podatkowych w podatku dochodowym od osób fizycznych w Republice Czeskiej
The Construction of Tax Allowances in Income Tax Paid by Individuals in the Czech Republic - Source
- Prace Naukowe Akademii Ekonomicznej we Wrocławiu, 2003, nr 982, s. 65-73, bibliogr. 5 poz.
- Issue title
- Finanse i rachunkowość - teoria i praktyka
- Keyword
- Ulgi podatkowe, Podatek dochodowy od osób fizycznych
Tax incentives, Individual income tax - Note
- summ.
- Country
- Republika Czeska
Czech Republic - Abstract
- W niniejszym referacie Autor przygląda się konstrukcji podstawowych ulg podatkowych i rozwiązaniom zastosowanym w tym zakresie w jednym z krajów OECD i kandydującym do Unii Europejskiej- Republice Czeskiej.
Different constructions of tax in the sphere of allowances and exemptions affect in a different way the size of real tax liabilities. Considering the issue of tax burden on people, resulting from the solutions in income tax paid by individuals, it is beyond any dispute that one should analyze the system of the applied tax allowances. The real tax burden does not only mean the tax rate or threshold but also allowances, deductions and exemptions, which may in reality encumber the citizens to a much greater extend than in the state characterised by higher tax rates but, at the same time, wide system of exemptions. In the hereby article the author has concentrated on the analysis o f tax allowances construction in the Czech Republic, based on regulations in force in 2003. One should also point out that this country has been characterised by the stability of tax legislation in the field of income tax for a few years already, not changing or performing any valorization of even basic elements like tax rates, thresholds, exemptions and allowances.(original abstract) - Accessibility
- The Main Library of the Cracow University of Economics
The Library of Warsaw School of Economics
The Library of University of Economics in Katowice
The Main Library of Poznań University of Economics and Business
The Main Library of the Wroclaw University of Economics - Bibliography
-
- Brzeziński B., Prawo podatkowe. Zarys wykładu, Dom Organizatora TNOIK, Toruń 1993.
- Dobeśova K., Nezdanitelne castky ze zakladu dane z prijmu zamestnancu a dalsich fyzickych osob v roce 2002, PRAGOEDUCA, Praha 2002.
- Dostalova L, Nastavenych dlani je vice, "Ekonom" 1999 nr 20.
- Sokolowski J., Ulgi i zwolnienia w podatkach dochodowych i podatku VAT - kierunki zmian,(w:) Finanse, bankowość i ubezpieczenia. Tom 1, Red. K. Jajuga, M. Łyszczak, Wrocław 2001, Prace Naukowe Akademii Ekonomicznej we Wrocławiu nr 899.
- Cited by
- ISSN
- 0324-8445
- Language
- pol
