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Návrh na zdanenie prostitúce v Českej republikeParimuchová, Sabina January 2019 (has links)
Parimuchová S. Proposal for Taxation of Prostitution in the Czech Republic. Diploma thesis. Brno: Mendel University in Brno, 2019. This work focuses on taxation of prostitution in the Czech Republic. The first part of the thesis deals with concepts, individual approaches to prostitution and the current situation in countries where prostitution is regulated. The second part focuses on the draft law on prostitution and the recommendations for Czech lawmakers. Subsequently, the proposed method of taxing prostitution from available estimates. Net revenue from prostitution flowing to the national budget is calculated based on the proposed law, form of taxation and the determined method of tax payment.
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