Publication details
Taxation of Business Income in the Czech Republic
| Authors | |
|---|---|
| Year of publication | 2015 |
| Type | Article in Periodical |
| Magazine / Source | Kwartalnik prawa podatkowego |
| MU Faculty or unit | |
| Citation | |
| Field | Law sciences |
| Keywords | personal income tax; tax base; lump sum expenses |
| Description | The text points out the income tax paid by entrepreneurs in the Czech Republic and deals with the construction of the tax and especially the tax base. Entrepreneurs have a possibility to use so called lump sum expenses. The main goal of the article is to confirm or disprove the hypothesis that these lump sum expenses are extremely high compared to other countries. The article describes and analyzes legal regulation in this area de lege lata and defines strengths and weaknesses of up-to-date regulation. At the end, proposals de lege ferenda are drafted. |