Detailed Information on Publication Record
2012
Theory of tax justice, principle of solvency and objective distribution in the context of personal income tax
VYBÍHAL, VáclavBasic information
Original name
Theory of tax justice, principle of solvency and objective distribution in the context of personal income tax
Authors
VYBÍHAL, Václav (203 Czech Republic, guarantor, belonging to the institution)
Edition
Praha, New Role of Public Finance 2012, p. 329-338, 10 pp. 2012
Publisher
Wolters Kluwer
Other information
Language
English
Type of outcome
Stať ve sborníku
Field of Study
50600 5.6 Political science
Country of publisher
Czech Republic
Confidentiality degree
není předmětem státního či obchodního tajemství
Publication form
printed version "print"
RIV identification code
RIV/04274644:_____/12:#0000013
Organization unit
University of Finance and Administration
ISBN
978-80-7478-012-7
Keywords in English
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
Tags
Tags
Reviewed
Změněno: 24/3/2017 12:26, Ing. Dominika Moravcová
Abstract
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".