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@inproceedings{6149, author = {Legierská, Yvona}, address = {Prague}, booktitle = {Proceedings of the 8th International Conference on Financial Markets: Current State & Future Perspectives}, edition = {First}, editor = {PAVLÁT, V. – SCHLOSSBERGER, O. (ed.)}, keywords = {Financial institutions; income tax; value added tax; Financial Transaction Tax; Financial Activity Tax.}, howpublished = {paměťový nosič}, language = {eng}, location = {Prague}, isbn = {978-80-7408-160-6}, pages = {89-97}, publisher = {Vysoká škola finanční a správní, a.s.}, title = {TAXATION OF FINANCIAL INSTITUTIONS IN THE CZECH REPUBLIC}, year = {2017} }
TY - JOUR ID - 6149 AU - Legierská, Yvona PY - 2017 TI - TAXATION OF FINANCIAL INSTITUTIONS IN THE CZECH REPUBLIC PB - Vysoká škola finanční a správní, a.s. CY - Prague SN - 9788074081606 KW - Financial institutions KW - income tax KW - value added tax KW - Financial Transaction Tax KW - Financial Activity Tax. N2 - Financial institutions show high added value in individual industries of national economy. Therefore, their taxation in many developed countries is set differently to other tax entities. The reason of this attitude is both the fast concentration of profits and bailout, in particular of banks, from public funds in times of financial crises. In the Czech Republic, a very high support provided to some financial products from the state budget and an ability to apply tax relief by citizens who obtain them contribute to the growth of bank's liquidity. The aim of this paper is to design changes in the taxation of financial institutions in the Czech Republic based on an analysis and international comparison. ER -
LEGIERSKÁ, Yvona. TAXATION OF FINANCIAL INSTITUTIONS IN THE CZECH REPUBLIC. In PAVLÁT, V. – SCHLOSSBERGER, O. (ed.). \textit{Proceedings of the 8th International Conference on Financial Markets: Current State \&{} Future Perspectives}. First. Prague: Vysoká škola finanční a správní, a.s. s.~89-97. ISBN~978-80-7408-160-6. 2017.
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