Další formáty:
BibTeX
LaTeX
RIS
@inproceedings{6410, author = {Vostatek, Jaroslav}, address = {Praha}, booktitle = {Proceedings of the 8th International Conference on „Financial Markets: Current State & Future Perspectives“}, edition = {1.}, editor = {Pavlát, V. a Schlossberger, O.}, keywords = {corporate income tax; value-added tax; financial activities tax; financial transaction tax; bank levy; double taxation of dividends}, howpublished = {tištěná verze "print"}, language = {eng}, location = {Praha}, isbn = {978-80-7408-159-0}, pages = {140-150}, publisher = {Vysoká škola finanční a správní}, title = {Financial Sector Taxation}, year = {2017} }
TY - JOUR ID - 6410 AU - Vostatek, Jaroslav PY - 2017 TI - Financial Sector Taxation PB - Vysoká škola finanční a správní CY - Praha SN - 9788074081590 KW - corporate income tax KW - value-added tax KW - financial activities tax KW - financial transaction tax KW - bank levy KW - double taxation of dividends N2 - Taxation of the financial sector covers a wide range of topics, including but not limited to the taxation of financial institutions and financial services, but also related regulation of each of the financial markets. The failure of financial markets called for a need of a comprehensive approach to the taxation of the financial sector while taking into account the current and potential concepts of corporate income tax and valued-added tax that themselves may pose some problems. This also includes the issue of financial transaction and financial activities taxation and bank levy. The importance of this topic in the Czech Republic will be underlined in the upcoming general elections. The aim of this paper is to design a system of rational taxation of the Czech financial sector for the upcoming period, while considering the Czech specifics. ER -
VOSTATEK, Jaroslav. Financial Sector Taxation. In Pavlát, V. a Schlossberger, O. \textit{Proceedings of the 8th International Conference on „Financial Markets: Current State \&{}amp; Future Perspectives“}. 1. vyd. Praha: Vysoká škola finanční a správní. s.~140-150. ISBN~978-80-7408-159-0. 2017.
|