Povaha slevy na dani podle § 35 zákona o daních z příjmů
| Title in English | The nature of the tax credit under Section 35 of the Income Tax Act |
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| Authors | |
| Year of publication | 2018 |
| Type | Chapter of a book |
| MU Faculty or unit | |
| Citation | |
| Attached files | |
| Description | This chapter aims to describe the basic tax credit under Section 35 of the Income Tax Act, ie tax credits for taxpayers who employ persons with disabilities and heavier disabilities. The chapter is based on the hypothesis that this tax credit fulfills in particular a socially desirable objective, which is to motivate employers to employ handicapped persons and thus reduce unemployment within this sheltered group of employees. |
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