česky | in English
Name in Czech: Srovnání mezery u daně z příjmů fyzických osob v České republice a Slovensku
Name (in English): Comparing Personal Income Tax Gap in the Czech Republic and Slovakia
RIV/04274644:_____/22:#0000863 Article in a journal. English. Czech Republic.
Hájek, Jan (203 Czech Republic, guarantor, belonging to the institution) -- Olexová, Cecília (703 Slovakia)
Keywords in English: Tax gap; personal income tax; Czech Republic; Slovakia
International impact: yes
Reviewed: yes
Changed by: Mgr. Jitka Štruncová, učo 38491. Changed: 31/1/2023 14:13.
Name in Czech: Rozložená Lafferova křivka
Name (in English): The Laffer Curve Decomposed
RIV: Article in a journal. English. Slovakia.
Hájek, Jan (203 Czech Republic, guarantor, belonging to the institution)
Keywords in English: Laffer curve; effects; modifications; cross-sectional panel data analysis
Changed by: Bc. Jan Peterec, učo 24999. Changed: 17/9/2024 08:19.
Name in Czech: Měla by Česká republika a Slovenská republika uvažovat o zrušení samostatného pojistného na sociální zabezpečení?
Name (in English): Should the Czech Republic and the Slovak Republic consider abolishing the separate social security premiums?
RIV/04274644:_____/20:#0000684 Proceedings paper. Czech. Czech Republic.
Hájek, Jan (203 Czech Republic, guarantor, belonging to the institution)
Keywords in English: Personal income tax; cost of collection; social security premiums
Type of proceedings: post-proceedings
Reviewed: yes
Changed by: Bc. Jan Peterec, učo 24999. Changed: 31/3/2021 12:45.
Name in Czech: Vliv daňové uznatelnosti na výši technických rezerv tvořených českými a slovenskými pojišťovnami
Name (in English): Effect of tax deductibility on technical reserves recognized by Czech and Slovak insurance companies
RIV/04274644:_____/20:#0000698 Article in a journal. Czech. Czech Republic.
Hájek, Jan (203 Czech Republic, guarantor, belonging to the institution)
Keywords in English: Technical reserves; Corporate income tax; Czech Republic; Slovakia
Reviewed: yes
Changed by: Bc. Jan Peterec, učo 24999. Changed: 12/4/2021 13:20.
Name in Czech: Komplexita daňového práva: Základní negativní důsledek zákonodárného procesu
Name (in English): Tax Law Complexity: An Elementary Negative Effect of a Law Making Process
Czech. Slovakia.
Keywords in English: Tax; Law; Complexity; Understandability
Type of proceedings: post-proceedings
Reviewed: yes
Changed by: Bc. Jan Peterec, učo 24999. Changed: 31/3/2021 11:51.
Name in Czech: Mnohostranná úmluva o implementaci opatření k boji proti snižování daňového základu a přesouvání zisků ve vztahu k daňovým smlouvám
Name (in English): Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting
Czech. Slovakia.
Keywords in English: MLI; legal aspects; Slovak tax law
Reviewed: yes
Changed by: Mgr. Tereza Denišová, DiS., učo 12202. Changed: 30/11/2020 14:39.
Name in Czech: Sdílená ekonomika -je možné ji zdanit?
Name (in English): Sharing Economy -Possible to Tax
Czech. Czech Republic.
Keywords in English: Sharing economy, taxation, methods
Reviewed: yes
Changed by: Mgr. Tereza Denišová, DiS., učo 12202. Changed: 1/12/2020 08:08.
Name in Czech: Současná omezení metod používaných ke zjištění předacích cen subjektů v koncernu (1. část)
Name (in English): Current Limits of Transfer Pricing Methods Used by Related Parties (1st Part)
Czech. Slovakia.
Keywords in English: Limits; Transfer Prices; Related Parties
Reviewed: yes
Changed by: Mgr. Tereza Denišová, DiS., učo 12202. Changed: 1/12/2020 08:46.
Name in Czech: Současná omezení metod používaných ke zjištění předacích cen subjektů v koncernu (2. část)
Name (in English): Current Limits of Transfer Pricing Methods Used by Related Parties (2nd Part)
Czech. Slovakia.
Keywords in English: Limits; Transfer Prices; Related Parties
Reviewed: yes
Changed by: Mgr. Tereza Denišová, DiS., učo 12202. Changed: 1/12/2020 08:53.
Name in Czech: Ovlivňují české společnosti základ daně transakcemi se zahraničními spřízněnými osobami?
Name (in English): Do Czech Companies Influences Tax Base Using Intercompany Transactions?
RIV/04274644:_____/18:#0000673 Article in a journal. Czech. Czech Republic.
Hájek, Jan (203 Czech Republic, guarantor, belonging to the institution)
Keywords in English: profit shifting; tax base; corporate taxation; ROE; ROA
Reviewed: yes
Changed by: Bc. Jan Peterec, učo 24999. Changed: 14/4/2021 09:19.