INPROFORUM 2007

Tax aspects in labour law relations
Hana Hlaváčková, Jarmila Křížová

Language: cs
Last modified: 2014-01-23

Abstract


Effectiveness of the undertakings depends on number of factors. One of the significant elements is accountant and tax administration. This factor is regulated by tax and accountant legislation. This article survey an impact of the tax reform on entrepreneurial activity. The real incidence of the tax reform is not unambiguously positive for enterprise. For example the rates for income taxes are going down but tax base is extended and indirect taxation is rising.


Keywords


Public finance, tax reform, income tax

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