Corporation Income Tax and Administrative Costs of the Public Sector

Corporation Income Tax and Administrative Costs of the Public Sector

This contribution examines the issues of measurement of corporate income tax effectiveness in the circumstances of the Czech Republic, referred to as the tax on income of legal persons. The tax on income of legal persons represents a significant part of the public budget revenue, with the volume of...

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Bibliographic Details
Main Author: Břetislav Andrlík
Format: Article
Language:English
Published: Mendel University Press 2015-01-01
Series:Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
Subjects:
tax on income of legal persons
fiscal revenue
administrative costs
excessive tax burden
Online Access:https://acta.mendelu.cz/63/1/0165/

Internet

https://acta.mendelu.cz/63/1/0165/

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