Zobrazeno 1 - 10
of 24
pro vyhledávání: '"Michal Krajňák"'
Autor:
Michal Krajňák
Publikováno v:
Journal of Business Economics and Management, Vol 25, Iss 3 (2024)
The article deals with the decision-making situation whether it is more advantageous for accounting entities in Czechia to keep accounting according to Czech accounting regulations or to International Financial Reporting Standards. The preparation of
Externí odkaz:
https://doaj.org/article/49fa0f0a8fcd46c582e757414d3df533
Autor:
Michal Krajňák
Publikováno v:
Transylvanian Review of Administrative Sciences, Vol 19, Iss 70, Pp 67-84 (2023)
The article evaluates the influence of the tax progressivity of the personal income tax on tax revenue in the Czech Republic. The first part of the study deals with the analysis of tax progressivity. In the next part, the indicator of tax progressivi
Externí odkaz:
https://doaj.org/article/717efca8d027440a9471d3e86ad7309a
Autor:
Kateřina Randová, Michal Krajňák
Publikováno v:
Financial Assets and Investing, Vol 3, Iss 1, Pp 21-41 (2012)
This paper deals with a long-debated issue of the application of value added tax rates to labour-intensive services. The level of value added tax rates has a dominant influence on the tax liability of suppliers of these services and subsequently on t
Externí odkaz:
https://doaj.org/article/4c8d524913514b4387778821c33e20d5
Publikováno v:
Journal of Policy Modeling. 44:1219-1231
The article evaluates the relationship between the tax burden on labor and magic quadrangle indicators in the Czech Republic in the years 1993 through 2020. The article examines whether indicators such as the effective rate or tax rate on labor affec
Autor:
Michal Krajňák
Publikováno v:
Journal of Tax Reform. 8:25-39
The article deals with changes in personal income taxation in the Czech Republic in 2022 and their impact on the tax burden. The article also deals with the levy burden represented by payments for social security contributions. An extensive tax refor
Autor:
Michal Krajňák
Publikováno v:
Journal of Tax Reform. 7:134-145
Legislation governing personal income taxation is often subject to changes. A significant personal income tax reform was carried out in the Czech Republic in 2021. The reform implements a progressive tax rate, changes the way the tax base is determin
Autor:
Michal Krajňák
Publikováno v:
Politická ekonomie. 68:534-553
The paper deals with an analysis of the tax progressivity of personal income tax on dependent activity in the Czech Republic in the period 1993-2018.The personal income tax had a progressive rate in the past. Since 2008, the tax rate has been linear,
Autor:
Michal Krajňák
Publikováno v:
Engineering Economics. 31:270-281
Financial statements bring information about financial position, performance and changes in financial performance. These statements could be prepared in accordance with national accounting standards or in accordance with International Financial Repor
Autor:
Michal Krajňák
The article deals with taxation of the earned income of natural persons in the Czech Republic in 1993–2017. The goal is to select the year when the tax burden on the earned income of natural persons was the lowest depending on the taxpayers’ pref
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::e948495b1f7a9f227b127dccdc4cd497
http://hdl.handle.net/10084/142319
http://hdl.handle.net/10084/142319
Autor:
Lucie Meixnerová, Michal Krajňák
The study deals with the evaluation of the impact of macroeconomic indicators such as gross domestic product, unemployment, the implicit tax rate on labour and the consumer price index on the minimum and average wages in the countries of the Vise gra
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::19f2e34a46f0bb6576a876e9f522ba88
http://hdl.handle.net/10084/142641
http://hdl.handle.net/10084/142641