Výsledky vyhledávání

Akademický článek

Benefits of using a tax refielf forR&D works.

Publikováno v: Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, Vol 28, Iss 3 (2024)

Research and development works (RD works) in accounting and management are increasingly being implemented and used, both in Poland and around the world. The legislator is constantly trying to introduce new benefits into the legal system in the form o

Externí odkaz: https://doaj.org/article/9f74fd668e5540889b64d09b8a0be2bd

Zobrazit plný text záznamu

Akademický článek

Tax economics and tax policy and the market reactions of taxpayers

Autor: Łukasz Wojciechowski, Sylwia Skrzypek-Ahmed, Tomasz Wołowiec, Sylwester Bogacki, Alina Paklerska, Kinga Ociesa

Publikováno v: Journal of Modern Science, Vol 54, Iss 5, Pp 510-525 (2023)

Objectives In a market economy, allocation decisions are more or less visibly related to the monetary savings of entities. The tendency of entities to save depends on both the interest rate on deposits and inflation, as well as the tax rate on income

Externí odkaz: https://doaj.org/article/46bf0ad9088b420fb2b0a469ae87b875

Zobrazit plný text záznamu

Akademický článek

Does the Type of Nominal Personal Income Tax Rate Affect Its Progressivity? A Case Study from the Czech Republic

Autor: Krajňák Michal

Publikováno v: Business Systems Research, Vol 14, Iss 1, Pp 93-111 (2023)

The article evaluates the influence of the type of nominal personal income tax rate on its progressivity. This is examined in the Czech Republic in the period 1993–2020. Between 1993 and 2007, the nominal tax rate was progressive, while from 2008 u

Externí odkaz: https://doaj.org/article/151905194f2542bb9ecc9083b2b48286

Zobrazit plný text záznamu

Akademický článek

Tax reliefs for employment of new residents

Autor: Baturan Luka O., Milošević Goran B., Cvjetković-Ivetić Cvjetana M.

Publikováno v: Zbornik Radova: Pravni Fakultet u Novom Sadu, Vol 56, Iss 4, Pp 1055-1078 (2022)

The paper analyzes the tax relief for employment of new residents. In the first two parts, there is a legal analysis of Art. 15c of the Law on Personal Income Tax and Art. 15a of the Law on Contributions for Mandatory Social Insurance. Then, this tax

Externí odkaz: https://doaj.org/article/e3e586401fc94a11a5d288eef119d9c5

Zobrazit plný text záznamu