Home > Search Results: keywords:"sectoral tax"
Search:
Search Tips :: Advanced Search
Search collections:
Sort by: Display results: Output format:
National Repository of Grey Literature 1 records found  Search took 0.01 seconds. 
Sectoral taxation in the legal system of the Czech Republic and selected EU countries
 Hermannová, Monika ; Boháč, Radim (advisor) ; Vybíral, Roman (referee)
v anglickém jazyce Sectoral taxation in the legal system of the Czech Republic and selected EU countries The diploma thesis deals with the topic of the sectoral tax. The thesis analyses the use of this tax instrument in the Czech conditions. The aim of the thesis is to get acquainted with the elements of the sectoral taxation within the current legal order of the Czech Republic and with the possibilities of imposing the sectoral tax on certain sectors including the international comparison of sectoral taxation. The purpose of the thesis is to provide understanding of the context of sectoral taxation. The text is divided into five chapters. The initial chapter provides an economic basis for sectoral taxation through established economic theories and it also deals with the importance of taxation of legal entities for the economy as well in the international economic environment. The second chapter pursues the concept of sectoral taxation itself and its definition and characteristics as well as the systematic terminology which is used for each public sector revenue with a sectoral element. Furthermore, there is a broader context of sectoral taxes within the Czech tax system. Part of the chapter is dedicated to breakdown and description of individual public sector revenues with a sectoral element. The...
Detailed record

Interested in being notified about new results for this query?
Subscribe to the RSS feed.
Digital Repository :: Search :: Submit :: Personalize :: Help
Powered by Invenio v1.1.2
Maintained by admin.invenio@techlib.cz
This site is also available in the following languages:
Česky  English