Department of Accounting and Taxes (FBE) - list of publications


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GRÁSGRUBER, M. -- OTAVOVÁ, M. -- BĚLOCHOVÁ, T. Impacts of application expenses on self-employment revenues. In Enterprise and Competitive Environment: Conference Proceedings. Brno: Mendelova univerzita v Brně, 2017, s. 290--297. ISBN 978-80-7509-499-5. URL: https://ece.pefka.mendelu.cz/sites/default/files/imce/ECE2017_fin.pdf

Original name: Impacts of application expenses on self-employment revenues
Czech name:
Written by (author): Ing. Miloš Grásgruber, Ph.D.
Ing. Milena Otavová, Ph.D.
Ing. Tereza Bělochová
Department: Department of Accounting and Taxes
Kind of publication: article in proceedings
Collection: Enterprise and Competitive Environment: Conference Proceedings
Nature of article: paper
Part number:
Starting page: 290
Up to page: 297
Number of pages: 8
UT WoS code according to Web of Science:
Original language: English
Description in original language: The method of applying expenses on revenues from self-employment, in accordance with Act no. 586/1992 Coll., on Income Taxes - Art. 7, has a significant impact on the level of a tax base. This paper focuses on issues of claiming expenses as a percentage portion of revenues (Lump sum tax) from self-employment. Moreover, the article is evaluating impacts of Lump sum tax on a tax base and on the tax liability of entrepreneurs. The implications using Lump sum tax on a number of deductions of health insurance and social security from income of self-employed person will be analyzed in details. The paper also evaluates results of changes in legislation, when claiming Lump sum tax, to the tax collection of individual taxpayers. Concluding part of the article compares differences between claiming the Lump sum tax in the Czech and the Slovak Republics.
Description in Czech:
Year of submission: 2017
Year of transmission:
RIV identification number:
URL: https://ece.pefka.mendelu.cz/sites/default/files/imce/ECE2017_fin.pdf
 
Entry made by: Markéta Hejčová, DiS.
Last change: 14. 06. 2017, 10:46 (Markéta Hejčová, DiS.)

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Source specification:

Enterprise and Competitive Environment: Conference Proceedings. Brno: Mendelova univerzita v Brně, 2017. ISBN 978-80-7509-499-5.

Original name: Enterprise and Competitive Environment: Conference Proceedings
English name:
Czech name:
Editor:
Kind of publication: conference proceedings
ISBN: 978-80-7509-499-5
Publisher: Mendelova univerzita v Brně
Place of publishing: Brno
Form of publication: printed version
Issue and volume number:
Year of publication: 2017
Issue number:
Number of pages:
Entry: 20th Annual International Conference Enterprise and Competitive Environment
Original language:
Description in original language:
Description in English:
Description in Czech:
 
Entry made by: Markéta Hejčová, DiS.
Last change: 14. 06. 2017, 08:53 (Markéta Hejčová, DiS.)

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Source specification:

20th Annual International Conference Enterprise and Competitive Environment. 9. 3. 2017 - 10. 3. 2017, Brno (CZ).

Original name: 20th Annual International Conference Enterprise and Competitive Environment
Czech name:
Promoter:
Department: Information Centre
Kind of publication: holding a conference
Venue: Brno
Organizer:
Country: Czech Republic
Time scope of event: worldwide event
Conference type: others
Abbreviation:
Order number:
Starting date : 9. 3. 2017
End of study: 10. 3. 2017
Held in year : 2017
Total number of participants:
Total number of participants from abroad:
Original language: English
Description in original language:
Description in Czech:
Year of transmission:
RIV identification number:
 
Entry made by: Markéta Hejčová, DiS.
Last change: 20. 11. 2017, 07:56 (Markéta Hejčová, DiS.)

Evaluation of publication:

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