Several notes on the new Income Tax Act

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Authors	NECKÁŘ Jan
Year of publication	2009
Type	Article in Proceedings
Conference	COFOLA 2009: Key Points and Ideas
MU Faculty or unit	Faculty of Law
Citation
Web	http://www.cofola.cz
Field	Law sciences
Keywords	Crisis; tax; income; income tax; proposal.
Description	The contribution contains the mail ideas of the contribution, which deals with the currently ongoing preparation of the new text of the Income Tax Act. The text is a reference to the basic principles on which the new adaptation is based on. The main conceptual changes are prepared in the area of exemption of other incomes for personal income tax, then consideration of public companies as a transparent entity and incorporation of inheritance and donation as the subject of income tax.