Publication details
Lump Sum Expenses and Their Impact on Public Budgets in the Czech Republic
| Authors | |
|---|---|
| Year of publication | 2011 |
| Type | Chapter of a book |
| MU Faculty or unit | |
| Citation | |
| Description | In this chapter there is pointed out the construction of the tax base in case of employees and self-employed persons. The second group has a possibility to use so called lump sum expenses. Author is trying to confirm or disprove the hypothesis that lump sum expenses are useful for both state (easy and cheap tax administration) and self-employed persons (lower taxation and easier evidence). The aim of this article is to decide, if lump sum expenses are useful for state and its tax revenue and if there is any need (and eventually how) to amend legal regulation of the personal income tax base. |