THE EFFECT OF TAX CHANGES ON FINANCIAL LEASING IN THE CZECH REPUBLIC

被引：0
|
作者：
Grebikova, Monika [1 ]
机构：
[1] Brno Univ Technol, Brno, Czech Republic
来源：
EQUILIBRIUM-QUARTERLY JOURNAL OF ECONOMICS AND ECONOMIC POLICY | 2012年 / 7卷 / 02期
关键词：
fixed assets; financial leasing; income tax; VAT; tax changes;
D O I：
10.12775/EQUIL.2012.013
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
The article is focused on fixed assets, especially on purchase by financial leasing. There are summarized tax changes of income tax and VAT. The main aim of the article is to find out the legal framework and to analyze the effect of the tax changes on financial leasing in the Czech Republic.
引用
收藏
页码：97 / 117
页数：21
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