Detail publikace

THE EFFECT OF TAX CHANGES ON FINANCIAL LEASING IN THE CZECH REPUBLIC

GREBÍKOVÁ, M.

Originální název

THE EFFECT OF TAX CHANGES ON FINANCIAL LEASING IN THE CZECH REPUBLIC

Typ

článek v časopise - ostatní, Jost

Jazyk

angličtina

Originální abstrakt

The article is focused on fixed assets, especially on purchase by financial leasing. There are summarized tax changes of income tax and VAT. The main aim of the article is to find out the legal framework and to analyze the effect of the tax changes on financial leasing in the Czech Republic.

Klíčová slova

fixed assets, financial leasing, income tax, VAT, tax changes

Autoři

GREBÍKOVÁ, M.

Rok RIV

2012

Vydáno

11. 12. 2012

Nakladatel

EQUILIBRIUM

Místo

Polsko, Quarterly Journal of Economics and Economic Policy

ISSN

1689-765X

Periodikum

Equilibrium

Ročník

7

Číslo

2

Stát

Polská republika

Strany od

97

Strany do

117

Strany počet

22

BibTex

@article{BUT95990,
  author="Monika {Hodinková}",
  title="THE EFFECT OF TAX CHANGES ON FINANCIAL LEASING IN THE CZECH REPUBLIC",
  journal="Equilibrium",
  year="2012",
  volume="7",
  number="2",
  pages="97--117",
  issn="1689-765X"
}