CZECH REPUBLIC'S TAX POLICY AND ITS APPROACH TO TAXATION OF DONATIONS

被引：0
|
作者：
Sobotovicova, Sarka [1 ]
机构：
[1] Silesian Univ Opava, Sch Business Adm Karvina, Univ Namesti 1934-3, Karvina 73340, Czech Republic
来源：
FINANCE AND PERFORMANCE OF FIRMS IN SCIENCE, EDUCATION, AND PRACTICE | 2015年
关键词：
gift tax; income tax; property taxes; tax revenues; wealth transfer tax;
D O I：
暂无
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
Donations in the Czech Republic were subject to the gift tax till the end of 2013. The gift tax ranks among property taxes. The approach to taxation of donations has basically changed since 2014 and gifts are newly identified as gratuitous income. This gratuitous income is incorporated into the income taxes. This article deals with the taxation of gifts and gift tax developments in the Czech Republic. It captures the dynamics of the gift tax since its introduction in 1993 until 2013. Due to the change in taxation of donations since 2014, an assessment of the impact of this change on the tax rate is provided.
引用
收藏
页码：1390 / 1400
页数：11
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