Publication details

Důchodové daně

Title in English Income Taxes
Authors

RADVAN Michal MRKÝVKA Petr KAPPEL Jiří SCHWEIGL Johan LIŠKA Michal NECKÁŘ Jan SNOPKOVÁ Petra ŠEFČÍK Michael PAŘÍZKOVÁ Ivana KOUBA Stanislav

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.

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