Publication details
Daně a správa daní (online: pdf)
| Title in English | Taxes and tax administration (online: pdf) |
|---|---|
| Authors | |
| Year of publication | 2014 |
| MU Faculty or unit | |
| Citation | |
| Description | The most significant public funds revenues are taxes and other revenues similar to tax, such as fees, custom duties, levies, insurance, etc. Although these terms are frequently used not only in law, in the Czech legal order they are not defined. The textbook deals with: Tax theory, Classification of taxes, Personal income tax, Corporate income tax, Property taxes, Tax on immovable property, Road tax, Tax on the acquisition of immovable property, Value added tax, Excise taxes, Fees and other payments and Tax administration. |