Recodification of income tax Accrual model of income determination - its advantages and disadvantages Abstract The aim of this thesis is to describe and evaluate the accrual system of determining the income tax base in connection with a possible recodification of Act No. 586/1992 Coll., Act of the Czech National Council on Income Taxes, as amended (the Income Tax Act), especially by describing the advantages and disadvantages of specific models of determining the tax base based on the accrual principle, i.e., dependent, semi-dependent and independent system. The hypothesis is the statement that the currently used semi-independent system for determining the income tax base (for those entities that determine taxable income on an accrual basis) in the Czech Republic is the most appropriate. The basic source and starting point of this thesis is a document prepared by the working group of the Ministry of Finance entitled "Innovation of income tax regulation", whose task was to prepare a new version of the Income Tax Act and which published the basic theses on the new bill for public consultation in October 2016 entitled Summary of Solutions for Innovation in Tax Regulation and Income Insurance (hereinafter referred to as the "Summary"). Although the intention to recodify the Income Tax Act is currently being...
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:446256 |
| Date | January 2021 |
| Creators | Koubková, Aneta |
| Contributors | Boháč, Radim, Vybíral, Roman |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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