Author: Christoph Butz
Publisher: GRIN Verlag
ISBN: 3656000468
Category : Business & Economics
Languages : en
Pages : 33
Book Description
Studienarbeit aus dem Jahr 2010 im Fachbereich BWL - Allgemeines, Note: 2,0, Universität Mannheim, Sprache: Deutsch, Abstract: The objective of this paper is to analyze the general principles of an income taxation system with regard to its realization and application in a specific European country, i.e. the Czech Republic. Therefore, the principles of an ideal tax system are introduced first, before relating those concepts to the respective tax rules of the Czech Republic. Specifically, the type of income taxes, the definition of a resident taxpayer, the income categories, personal allowances and family taxation, and the tax rate of the country will be presented and linked to the general principles of a tax system. Please note that the Czech Republic uses the Czech crown as a currency. All numbers quoted have been converted into the Euro using the following exchange rate: 24.45 CZK = 1 EUR.
The Income Taxation System of the Czech Republic
Author: Christoph Butz
Publisher: GRIN Verlag
ISBN: 3656000468
Category : Business & Economics
Languages : en
Pages : 33
Book Description
Studienarbeit aus dem Jahr 2010 im Fachbereich BWL - Allgemeines, Note: 2,0, Universität Mannheim, Sprache: Deutsch, Abstract: The objective of this paper is to analyze the general principles of an income taxation system with regard to its realization and application in a specific European country, i.e. the Czech Republic. Therefore, the principles of an ideal tax system are introduced first, before relating those concepts to the respective tax rules of the Czech Republic. Specifically, the type of income taxes, the definition of a resident taxpayer, the income categories, personal allowances and family taxation, and the tax rate of the country will be presented and linked to the general principles of a tax system. Please note that the Czech Republic uses the Czech crown as a currency. All numbers quoted have been converted into the Euro using the following exchange rate: 24.45 CZK = 1 EUR.
Publisher: GRIN Verlag
ISBN: 3656000468
Category : Business & Economics
Languages : en
Pages : 33
Book Description
Studienarbeit aus dem Jahr 2010 im Fachbereich BWL - Allgemeines, Note: 2,0, Universität Mannheim, Sprache: Deutsch, Abstract: The objective of this paper is to analyze the general principles of an income taxation system with regard to its realization and application in a specific European country, i.e. the Czech Republic. Therefore, the principles of an ideal tax system are introduced first, before relating those concepts to the respective tax rules of the Czech Republic. Specifically, the type of income taxes, the definition of a resident taxpayer, the income categories, personal allowances and family taxation, and the tax rate of the country will be presented and linked to the general principles of a tax system. Please note that the Czech Republic uses the Czech crown as a currency. All numbers quoted have been converted into the Euro using the following exchange rate: 24.45 CZK = 1 EUR.
The Rise of Fiscal States
Author: Bartolomé Yun-Casalilla
Publisher: Cambridge University Press
ISBN: 1107013518
Category : Business & Economics
Languages : en
Pages : 495
Book Description
Leading economic historians present a groundbreaking series of country case studies exploring the formation of fiscal states in Eurasia.
Publisher: Cambridge University Press
ISBN: 1107013518
Category : Business & Economics
Languages : en
Pages : 495
Book Description
Leading economic historians present a groundbreaking series of country case studies exploring the formation of fiscal states in Eurasia.
Doing Business 2020
Author: World Bank
Publisher: World Bank Publications
ISBN: 1464814414
Category : Business & Economics
Languages : en
Pages : 254
Book Description
Seventeen in a series of annual reports comparing business regulation in 190 economies, Doing Business 2020 measures aspects of regulation affecting 10 areas of everyday business activity.
Publisher: World Bank Publications
ISBN: 1464814414
Category : Business & Economics
Languages : en
Pages : 254
Book Description
Seventeen in a series of annual reports comparing business regulation in 190 economies, Doing Business 2020 measures aspects of regulation affecting 10 areas of everyday business activity.
Taxing Wages 2020
Author: OECD
Publisher: OECD Publishing
ISBN: 9264451188
Category :
Languages : en
Pages : 630
Book Description
This annual publication provides details of taxes paid on wages in OECD countries. It covers personal income taxes and social security contributions paid by employees, social security contributions and payroll taxes paid by employers, and cash benefits received by workers.
Publisher: OECD Publishing
ISBN: 9264451188
Category :
Languages : en
Pages : 630
Book Description
This annual publication provides details of taxes paid on wages in OECD countries. It covers personal income taxes and social security contributions paid by employees, social security contributions and payroll taxes paid by employers, and cash benefits received by workers.
Taxing Wages 2021
Author: OECD
Publisher: OECD Publishing
ISBN: 9264438181
Category :
Languages : en
Pages : 651
Book Description
This annual publication provides details of taxes paid on wages in OECD countries. It covers personal income taxes and social security contributions paid by employees, social security contributions and payroll taxes paid by employers, and cash benefits received by workers. Taxing Wages 2021 includes a special feature entitled: “Impact of COVID-19 on the Tax Wedge in OECD Countries”.
Publisher: OECD Publishing
ISBN: 9264438181
Category :
Languages : en
Pages : 651
Book Description
This annual publication provides details of taxes paid on wages in OECD countries. It covers personal income taxes and social security contributions paid by employees, social security contributions and payroll taxes paid by employers, and cash benefits received by workers. Taxing Wages 2021 includes a special feature entitled: “Impact of COVID-19 on the Tax Wedge in OECD Countries”.
Taxing Wages 2019
Author: OECD
Publisher: OECD Publishing
ISBN: 9264313796
Category :
Languages : en
Pages : 643
Book Description
This annual publication provides details of taxes paid on wages in OECD countries. It covers personal income taxes and social security contributions paid by employees, social security contributions and payroll taxes paid by employers, and cash benefits received by in-work families. It ...
Publisher: OECD Publishing
ISBN: 9264313796
Category :
Languages : en
Pages : 643
Book Description
This annual publication provides details of taxes paid on wages in OECD countries. It covers personal income taxes and social security contributions paid by employees, social security contributions and payroll taxes paid by employers, and cash benefits received by in-work families. It ...
Revenue Statistics 2016
Author: OECD
Publisher: OECD Publishing
ISBN: 9264265112
Category :
Languages : fr
Pages : 380
Book Description
This annual publication gives a conceptual framework to define which government receipts should be regarded as taxes, presenting a set of detailed, internationally comparable tax data for OECD countries.
Publisher: OECD Publishing
ISBN: 9264265112
Category :
Languages : fr
Pages : 380
Book Description
This annual publication gives a conceptual framework to define which government receipts should be regarded as taxes, presenting a set of detailed, internationally comparable tax data for OECD countries.
Tax Administration Reform in China
Author: John Brondolo
Publisher: International Monetary Fund
ISBN: 1475523610
Category : Business & Economics
Languages : en
Pages : 67
Book Description
Tax administration improvements have contributed significantly to a doubling of China’s tax-to-GDP ratio and the substantial reduction in taxpayers’ compliance costs since the mid-1990s. This paper describes the key features of China’s tax administration and their evolution over the last 20 years. It also identifes emerging challenges to the tax system and areas where further tax administration improvements are needed to sustain tax revenue and reduce taxpayers’ compliance costs in the future.
Publisher: International Monetary Fund
ISBN: 1475523610
Category : Business & Economics
Languages : en
Pages : 67
Book Description
Tax administration improvements have contributed significantly to a doubling of China’s tax-to-GDP ratio and the substantial reduction in taxpayers’ compliance costs since the mid-1990s. This paper describes the key features of China’s tax administration and their evolution over the last 20 years. It also identifes emerging challenges to the tax system and areas where further tax administration improvements are needed to sustain tax revenue and reduce taxpayers’ compliance costs in the future.
Corporate Tax Residence and Mobility
Author: Edoardo Traversa
Publisher:
ISBN: 9789087224516
Category :
Languages : en
Pages : 764
Book Description
The concept of residence lies at the core of corporate income taxation. In domestic tax systems, the essential function of the residence concept is to subject resident corporate taxpayers to full tax liability, usually on a worldwide basis. In tax treaties, residence plays a fundamental role in the allocation of taxing powers between states. Moreover, within the European Union, it gives access to the legal protection granted to companies by internal market rules, whether contained in EU treaties (fundamental freedoms) or in tax directives. Today, however, the globalization and the digitalization of the economy are putting residence under heavy pressure. Within multinational enterprises, the geographical dislocation of the functions performed by people and entities within the multinational group makes it harder to identify a central place of decision or management in cases where this place is not the same as the place where the company was incorporated. Moreover, tax planning strategies involving location or the transfer of residence to low-tax jurisdictions have come under the spotlight of international organizations, such as the OECD and the European Union. Against this background, this book examines the notion of residence from a comparative, EU and international law perspective. It is divided into two parts. Part one comprises a general introductory report, as well as five thematic reports on key present and future issues concerning the tax residence of companies. Part two comprises the national reports of 14 EU Member States and 6 non-EU Member States (Norway, Russia, Serbia, Turkey, Ukraine and the United States). Those reports contain an extensive analysis of the definition and function of corporate tax residence on the basis of a questionnaire (which is included as an appendix in this book). With contributions from renowned academics from Europe and beyond, this book offers an insightful and multifaceted perspective on a fundamental concept of domestic and international taxation.
Publisher:
ISBN: 9789087224516
Category :
Languages : en
Pages : 764
Book Description
The concept of residence lies at the core of corporate income taxation. In domestic tax systems, the essential function of the residence concept is to subject resident corporate taxpayers to full tax liability, usually on a worldwide basis. In tax treaties, residence plays a fundamental role in the allocation of taxing powers between states. Moreover, within the European Union, it gives access to the legal protection granted to companies by internal market rules, whether contained in EU treaties (fundamental freedoms) or in tax directives. Today, however, the globalization and the digitalization of the economy are putting residence under heavy pressure. Within multinational enterprises, the geographical dislocation of the functions performed by people and entities within the multinational group makes it harder to identify a central place of decision or management in cases where this place is not the same as the place where the company was incorporated. Moreover, tax planning strategies involving location or the transfer of residence to low-tax jurisdictions have come under the spotlight of international organizations, such as the OECD and the European Union. Against this background, this book examines the notion of residence from a comparative, EU and international law perspective. It is divided into two parts. Part one comprises a general introductory report, as well as five thematic reports on key present and future issues concerning the tax residence of companies. Part two comprises the national reports of 14 EU Member States and 6 non-EU Member States (Norway, Russia, Serbia, Turkey, Ukraine and the United States). Those reports contain an extensive analysis of the definition and function of corporate tax residence on the basis of a questionnaire (which is included as an appendix in this book). With contributions from renowned academics from Europe and beyond, this book offers an insightful and multifaceted perspective on a fundamental concept of domestic and international taxation.
OECD Economic Surveys: Czech Republic 2000
Author: OECD
Publisher: OECD Publishing
ISBN: 9264177329
Category :
Languages : en
Pages : 221
Book Description
This 2000 edition of OECD's periodic reviews of the Czech economy examines recent economic developments, policies and prospects and includes special features on progress in structural reform and on the tax system.
Publisher: OECD Publishing
ISBN: 9264177329
Category :
Languages : en
Pages : 221
Book Description
This 2000 edition of OECD's periodic reviews of the Czech economy examines recent economic developments, policies and prospects and includes special features on progress in structural reform and on the tax system.