Corporate Tax in Public Finance System of the Czech Republic
| dc.contributor.author | Černíková Martina | cs |
| dc.contributor.author | Hyblerová Šárka | cs |
| dc.date.accessioned | 2018-09-25T12:11:57Z | |
| dc.date.available | 2018-09-25T12:11:57Z | |
| dc.date.issued | 2017 | cs |
| dc.description.abstract | Public finance comprises specific financial relationships and operations. Within the economic system, there is an interaction between public administration institutions on the one hand and other entities of the economic system on the other. The purpose is to raise funds and effectively use them to finance sub-government policies. A significant source of public finance revenue is the tax collection existing in the territory of a particular country. Taxes form a coherent system that is partially harmonized in the EU environment. From the point of view of the collection of public budgets, it is obvious that not only indirect taxes play an important role, but also some direct taxes. Corporate income tax is a stable component of the modern tax systems of the EU member states and forms a reliable income for public budgets. Its importance has evolved and changed over the years. When analyzing the significance of this tax, it is not possible to examine only the change in the tax rate itself, the partial provisions of the tax law which influence the structure of the calculation of the tax base, or subsequent tax liabilities. The article examines changes in the tax legislation on corporate income tax in the context of the development of this tax collection. Further, its importance for public budgets in the Czech Republic is investigated. The methods of analysis, comparison, induction and deduction were used in the article. | en |
| dc.format.extent | 8 | cs |
| dc.identifier.doi | 10.5593/sgemsocial2017/13/s03.019 | |
| dc.identifier.isbn | 978-619-7408-15-7 | cs |
| dc.identifier.issn | 2367-5659 | cs |
| dc.identifier.uri | https://dspace.tul.cz/handle/15240/30884 | |
| dc.identifier.uri | https://sgemsocial.org/ssgemlib/spip.php?article4775 | |
| dc.identifier.uri | https://sgemsocial.org/ssgemlib/spip.php?article4775 | |
| dc.language.iso | eng | cs |
| dc.publisher | Stef92 Technology | cs |
| dc.publisher.city | Sofia, Bulgaria | cs |
| dc.relation.ispartofseries | 1 | cs |
| dc.relation.uri | https://sgemworld.at/ssgemlib/spip.php?article4775 | cs |
| dc.subject | public finance | cs |
| dc.subject | public budgets | cs |
| dc.subject | income tax | cs |
| dc.subject | corporate income tax | cs |
| dc.subject | tax system. | cs |
| dc.title | Corporate Tax in Public Finance System of the Czech Republic | en |
| local.citation.epage | 147-154 | cs |
| local.citation.spage | 147-154 | cs |
| local.identifier.publikace | 4337 |