Daňově uznatelné náklady za nelegální práci
| Title in English | Tax deductible costs for illegal work |
|---|---|
| Authors | |
| Year of publication | 2023 |
| Type | Article in Proceedings |
| Conference | COFOLA 2023 Sborník příspěvků mladých právníků, doktorandů a právních vědců Část 2 – Nelegální práce |
| MU Faculty or unit | |
| Citation | |
| Web | Open access sborníku |
| Keywords | Illegal; Work; Wage; Tax; Expense |
| Description | It follows from the general clause of Section 24(1) of the Income Tax Act that a taxpayer is entitled to reduce its tax base on the basis of costs incurred in achieving, securing and maintaining taxable income. This article addresses the research question of whether the costs of illegal work can also be considered tax deductible. It cannot be overlooked that administrative courts often conclude in their reasoning that if income is taxed, reasonable costs should be awarded to taxpayers. However, they do not address the fact that those costs may have been incurred in breach of the law. |
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