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Publication details
Důchodové daně
Title in English | Income Taxes |
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Authors | |
Year of publication | 2016 |
Type | Monograph |
Citation | |
Description | This monograph i sone of the outcomes of the departmental support project and it is focused on income taxes, respectively legal and economic aspects of income taxation sensu largo, both in historical context and in real time while monitoring selected institutes and fundamental problems, taking into account BEPS recommendations and international or foreign experience, and finally leads to the draft of new income taxes legal regulation. The publication is based on theoretical knowledge in financial law and public finances, and from practice. |