National Repository of Grey Literature 3 records found  Search took 0.01 seconds. 
Taxation of freelance artistic professions in the Czech Republic between 2007 - 2013
Šich, Jaroslav ; Vondráčková, Pavlína (advisor) ; Novotný, Petr (referee)
V anglickém jazyce: The subject of my rigorous thesis consists in complex analysis of the matter of taxation of freelance artistic professions in the Czech Republic (and also concisely in the European Union and Ireland) within the monitored years from 2007 to 2013, whereas I have chosen this period particularly due to the reason that this period demonstrates very aptly the variability of state approach to the taxation of self- employed and freelance persons reflecting wide scale of changes to the Czech tax legislation. In my rigorous thesis, I have primarily focused on the illustration of current state of Czech tax legislation and further on the thorough analysis of crucial amendments to the tax regulations, whereas I have also professionally reviewed the impact of those changes including the introduction of factual comparative indicators. Following the execution of analysis of the above defined subject, I have drawn a conclusion in which manner the regulation of taxation of artists may be administered. Among the measures proposed by me pertains for instance the elimination of the minimum assessment basis for social insurance payments, whereas the artists would be obligated to pay the social insurance merely from the actually achieved tax basis, or the increase of expenses allowance for artists to...

See also: similar author names
2 Šich, Jakub
2 Šich, Jan
2 Ších, Jakub
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