Theory of tax justice, principle of solvency and objective
distribution in the context of personal income tax

D 2012

Theory of tax justice, principle of solvency and objective distribution in the context of personal income tax

VYBÍHAL, Václav

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

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

Změněno: 24. 3. 2017 12:26, Ing. Dominika Moravcová

Anotace

V originále

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".

Citovat

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, 2012, s. 329-338. ISBN 978-80-7478-012-7.

@inproceedings{3986,
   author = {Vybíhal, Václav},
   address = {Praha},
   booktitle = {New Role of Public Finance 2012},
   editor = {Vítek, L. (ed.).},
   keywords = {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},
   howpublished = {tištěná verze "print"},
   language = {eng},
   location = {Praha},
   isbn = {978-80-7478-012-7},
   note = {AR 2016/2017 - odesláno do RIV. (duben 2017) Projekt - OP7739.},
   pages = {329-338},
   publisher = {Wolters Kluwer},
   title = {Theory of tax justice, principle of solvency and objective distribution in the context of personal income tax},
   year = {2012}
}

TY  - JOUR
ID  - 3986
AU  - Vybíhal, Václav
PY  - 2012
TI  - Theory of tax justice, principle of solvency and objective distribution in the context of personal income tax
PB  - Wolters Kluwer
CY  - Praha
SN  - 9788074780127
N1  - AR 2016/2017 - odesláno do RIV. (duben 2017) Projekt - OP7739.
KW  - theory of tax justice
KW  - principle of solvency
KW  - victim theory
KW  - natural persons who carry on business
KW  - other self-employed persons
KW  - flat-rate costs
KW  - draft proposal
KW  - tax policy
N2  - 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".
ER  -

VYBÍHAL, Václav. Theory of tax justice, principle of solvency and objective distribution in the context of personal income tax. In Vítek, L. (ed.). \textit{New Role of Public Finance 2012}. Praha: Wolters Kluwer, 2012, s.~329-338. ISBN~978-80-7478-012-7.

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