Uplatňování daně stanovené paušální částkou v ČR

• Title in English: Application of the lump-sum tax in the Czech Republic.
• Authors: FOJTÍKOVÁ Jarmila
• Year of publication: 2003
• Type: Article in Proceedings
• Conference: Finančná politika a optimálny systém zdaňovania vo vazbe na efektivnosť fungovania ekonomiky
• MU Faculty or unit: Faculty of Economics and Administration
• Field: Economy
• Keywords: lump-sum tax
• Description: The article deals with the definition of basic principles of the lump-sum tax functioning in the CR. The article also tries to evaluate the positives and negatives of the contemporary legal provisions practice.

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