VYBÍHAL, Václav. Theory of tax justice, principle of solvency and objective distribution in the context of personal income tax. In Vítek, L. (ed.). New Role of Public Finance 2012. Praha: Wolters Kluwer. s. 329-338. ISBN 978-80-7478-012-7. 2012.
Další formáty:   BibTeX LaTeX RIS
Základní údaje
Originální název Theory of tax justice, principle of solvency and objective distribution in the context of personal income tax
Autoři VYBÍHAL, Václav (203 Česká republika, garant, domácí).
Vydání Praha, New Role of Public Finance 2012, od s. 329-338, 10 s. 2012.
Nakladatel Wolters Kluwer
Další údaje
Originální jazyk angličtina
Typ výsledku Stať ve sborníku
Obor 50600 5.6 Political science
Stát vydavatele Česká republika
Utajení není předmětem státního či obchodního tajemství
Forma vydání tištěná verze "print"
Kód RIV RIV/04274644:_____/12:#0000013
Organizační jednotka Vysoká škola finanční a správní
ISBN 978-80-7478-012-7
Klíčová slova anglicky theory of tax justice; principle of solvency; victim theory; natural persons who carry on business; other self-employed persons; flat-rate costs; draft proposal; tax policy
Štítky AR 2012-2013, RIV_ne, WOS
Příznaky Recenzováno
Změnil Změnila: Ing. Dominika Moravcová, učo 21787. Změněno: 24. 3. 2017 12:26.
Anotace
The paper deals with the application of the theory of tax justice and notably the principle of solvency in respect of personal income tax in the Czech Republic. As concerns the criteria of the correct, i.e. objective distribution, the paper focuses on the assessment of fiscal ability in the individual categories of natural persons who carry on business and other self-employed persons. With all of these categories being subject to a single tax rate, the paper focuses on forming the tax base, particularly in terms of meeting the main postulates included in the victim theory. An integral part of the paper is the proposal for tax policy changes in respect of the amount of what is known as flat-rate costs in the context of monitoring the actual amount of natural persons' costs. The paper is one of the outcomes of the grant project no. 7739, taking place at the University of Finance and Administration: "Tax policy in the context of economic cycle, social and pension policies of the Czech Republic".
VytisknoutZobrazeno: 29. 3. 2024 07:24