Detail publikačního výsledku

INTANGIBLE ASSET TAX DEPRECIATION IN THE CZECH REPUBLIC

BRYCHTA, K.; SVIRÁK, P.

Originální název

INTANGIBLE ASSET TAX DEPRECIATION IN THE CZECH REPUBLIC

Anglický název

INTANGIBLE ASSET TAX DEPRECIATION IN THE CZECH REPUBLIC

Druh

Článek recenzovaný mimo WoS a Scopus

Originální abstrakt

This paper aims to familiarize readers with the legislative development of intangible asset tax depreciation in the Czech Republic since 1993. The paper is divided into several basic chapters, of which the main chapter describes and analyzes the development of legislation in three thus-existing legal modes regulating intangible asset tax depreciation (the periods 1993–2000; 2001–2004; 2004– 2011). A separate sub-chapter deals with each of these three modes, which fundamentally diff er in the concept of determining tax depreciations. For better clarity, changes in the legislation in question are described using tables.

Anglický abstrakt

This paper aims to familiarize readers with the legislative development of intangible asset tax depreciation in the Czech Republic since 1993. The paper is divided into several basic chapters, of which the main chapter describes and analyzes the development of legislation in three thus-existing legal modes regulating intangible asset tax depreciation (the periods 1993–2000; 2001–2004; 2004– 2011). A separate sub-chapter deals with each of these three modes, which fundamentally diff er in the concept of determining tax depreciations. For better clarity, changes in the legislation in question are described using tables.

Klíčová slova

tax burden, intangible assets, depreciations, legislative regulation de lege lata, development of legislative regulation

Klíčová slova v angličtině

tax burden, intangible assets, depreciations, legislative regulation de lege lata, development of legislative regulation

Autoři

BRYCHTA, K.; SVIRÁK, P.

Rok RIV

2012

Vydáno

15.12.2011

Nakladatel

Mendelova univerzita v Brně

Místo

Brno

ISSN

1211-8516

Periodikum

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis

Svazek

LIX

Číslo

7

Stát

Česká republika

Strany od

527

Strany do

540

Strany počet

14

BibTex

@article{BUT75863,
  author="Karel {Brychta} and Pavel {Svirák}",
  title="INTANGIBLE ASSET TAX DEPRECIATION IN THE CZECH REPUBLIC",
  journal="Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis",
  year="2011",
  volume="LIX",
  number="7",
  pages="527--540",
  issn="1211-8516"
}