Detail publikačního výsledku

History of taxation of capital income in the Czech Republic

BRYCHTA, K.; SVIRÁK, P.

Originální název

History of taxation of capital income in the Czech Republic

Anglický název

History of taxation of capital income in the Czech Republic

Druh

Článek recenzovaný mimo WoS a Scopus

Originální abstrakt

The paper describes the history in the legal regulation of taxation of individuals in the Czech Republic. The category of incomes in focus is the category of capital income. The comparative analysis covers the period from 1993 to 2010. On the basis of a realized comparison, one may observe that many changes in the relevant legal regulations took place during the period from 1993 to 2010. Some of them were realized on the level of the Section 8 of the Act on Income Taxes itself (partial tax base), the others took place in related provisions affecting the system of capital assets taxation.

Anglický abstrakt

The paper describes the history in the legal regulation of taxation of individuals in the Czech Republic. The category of incomes in focus is the category of capital income. The comparative analysis covers the period from 1993 to 2010. On the basis of a realized comparison, one may observe that many changes in the relevant legal regulations took place during the period from 1993 to 2010. Some of them were realized on the level of the Section 8 of the Act on Income Taxes itself (partial tax base), the others took place in related provisions affecting the system of capital assets taxation.

Klíčová slova

capital income, capital investment assets, Czech Republic, taxation

Klíčová slova v angličtině

capital income, capital investment assets, Czech Republic, taxation

Autoři

BRYCHTA, K.; SVIRÁK, P.

Rok RIV

2012

Vydáno

31.10.2011

Nakladatel

NEWTON Books, a.s., Politických věznů 10, 110 00 Praha 1

Místo

Praha

ISSN

1801-7118

Periodikum

Scientia&Societas

Svazek

VII

Číslo

3

Stát

Česká republika

Strany od

124

Strany do

138

Strany počet

15

BibTex

@article{BUT75704,
  author="Karel {Brychta} and Pavel {Svirák}",
  title="History of taxation of capital income in the Czech Republic",
  journal="Scientia&Societas",
  year="2011",
  volume="VII",
  number="3",
  pages="124--138",
  issn="1801-7118"
}