Comparison of tax bonus as a tool of tax benefit for taxpayers in V4 countries and Austria

Research background: Tax legislation provides taxpayers some advantages which enable them to reduce their tax base in the tax statement. The amount of the tax advantage varies depending on the state and also the tax policy of the country. The tax bonus is one of the benefits, which can affect the am...

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Bibliographic Details
Main Authors: Stanley Renata, Kubascikova Zuzana
Format: Article
Language:English
Published: EDP Sciences 2021-01-01
Series:SHS Web of Conferences
Subjects:
Online Access:https://www.shs-conferences.org/articles/shsconf/pdf/2021/40/shsconf_glob2021_02018.pdf