Doporučení ekonomické analýzy práva pro nový zákon o daních z příjmů
Tax Law and Economics Suggestions for the New Income Tax Act
Author(s): Lukáš HrdličkaSubject(s): Law, Constitution, Jurisprudence
Published by: Univerzita Karlova v Praze, Nakladatelství Karolinum
Keywords: Income Tax Act; tax law and economics; ideal income tax model; tax policy
Summary/Abstract: The article aims to bring suggestions for a new income tax act that is currently being prepared by the Ministry of Finance of the Czech Republic. These suggestions are based on current outcomes of research based on an ideal income tax model which is one of replies to specific problems regarding income tax law made by the tax law and economics movement.
Journal: Acta Universitatis Carolinae Iuridica
- Issue Year: 64/2018
- Issue No: 1
- Page Range: 91-100
- Page Count: 10
- Language: Czech