Legislative changes in revenues taxation

Barteczková, Ivana (2006): Legislative changes in revenues taxation.

Abstract

The economic behaviour of companies in connection with positioning their capital abroad reacts on comparability of tax conditions in single countries. The main task of the tax reform became simplicity, transparency and complicacy with the aim of gradual transformation on European legislative conditions. In connection with the entry to the EU the gradual harmonization of the tax system as the whole including single taxes with the European law was seen. Consistent with the general tendency of decreasing taxation of old age pensions and with the gradual shift of the tax burden for the benefit of consumption taxation this trend can be seen in our country as well.

• Item Type: MPRA Paper
• Language: English
• Keywords: Private individuals’ income tax, lump-sum expenses, joint taxation of a married couple, income tax of legal entities, cash registers
• Subjects: H - Public Economics > H2 - Taxation, Subsidies, and Revenue

References

Barteczková, I. Income Taxes in Context of Public Finances Reform. In MEKON 2006. Ostrava: VŠB-TU Ostrava, 2006. ISBN 80-248-1013-1.

Janousková, J., Barteczková, I. Public Finances Reform in the Sphere of Corporation Taxes and her Second Period. In Accounting and Taxes in the Third Millennium. Karviná: OPF SU Karviná, 2005. pp. 86-90. ISBN 80-7248-326-9.