Tax License of Legal Person
Enacting of tax license means an important change in taxation of incomes of legal persons, because determination of minimum tax partially eliminates the possibility to avoid paying of income tax. The obligation to pay tax license differs according to conditions determined by law and the legal regula...
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| Format: | Article |
| Language: | ces |
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Trnava University, Faculty of Law
2016-06-01
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| Series: | Societas et Iurisprudentia |
| Subjects: | |
| Online Access: | http://sei.iuridica.truni.sk/archive/2016/02/SEI-2016-02-Studies-Filo-Matus.pdf |
| _version_ | 1797683414893068288 |
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| author | Matúš Filo |
| author_facet | Matúš Filo |
| author_sort | Matúš Filo |
| collection | DOAJ |
| description | Enacting of tax license means an important change in taxation of incomes of legal persons, because determination of minimum tax partially eliminates the possibility to avoid paying of income tax. The obligation to pay tax license differs according to conditions determined by law and the legal regulation also includes exemptions from this obligation. By enacting of the legislation of tax license of legal person the incomes of state budget increased; on the other hand, determination of minimum tax in the form of tax license influenced the establishment of business companies and resulted in cancellation of business companies which did not develop economic activities. In the paper the author analyses legislation of tax license and points out the opinions of the professional public on its amendment. The author also points out the proceeding before the Constitutional Court of the Slovak Republic in the case of compliance of the provisions of the Income Tax Act which regulate the issue of tax license with the Constitution of the Slovak Republic and the Charter of Fundamental Rights and Freedoms. |
| first_indexed | 2024-03-12T00:14:06Z |
| format | Article |
| id | doaj.art-70879d8ab82047d9832ac497c476f6ba |
| institution | Directory Open Access Journal |
| issn | 1339-5467 |
| language | ces |
| last_indexed | 2024-03-12T00:14:06Z |
| publishDate | 2016-06-01 |
| publisher | Trnava University, Faculty of Law |
| record_format | Article |
| series | Societas et Iurisprudentia |
| spelling | doaj.art-70879d8ab82047d9832ac497c476f6ba2023-09-15T17:59:52ZcesTrnava University, Faculty of LawSocietas et Iurisprudentia1339-54672016-06-014289110Tax License of Legal PersonMatúš Filo0Trnava University in Trnava, Trnava, Slovak RepublicEnacting of tax license means an important change in taxation of incomes of legal persons, because determination of minimum tax partially eliminates the possibility to avoid paying of income tax. The obligation to pay tax license differs according to conditions determined by law and the legal regulation also includes exemptions from this obligation. By enacting of the legislation of tax license of legal person the incomes of state budget increased; on the other hand, determination of minimum tax in the form of tax license influenced the establishment of business companies and resulted in cancellation of business companies which did not develop economic activities. In the paper the author analyses legislation of tax license and points out the opinions of the professional public on its amendment. The author also points out the proceeding before the Constitutional Court of the Slovak Republic in the case of compliance of the provisions of the Income Tax Act which regulate the issue of tax license with the Constitution of the Slovak Republic and the Charter of Fundamental Rights and Freedoms.http://sei.iuridica.truni.sk/archive/2016/02/SEI-2016-02-Studies-Filo-Matus.pdftaxtax licensetax evasionsincome tax actlegal personthe slovak republic |
| spellingShingle | Matúš Filo Tax License of Legal Person Societas et Iurisprudentia tax tax license tax evasions income tax act legal person the slovak republic |
| title | Tax License of Legal Person |
| title_full | Tax License of Legal Person |
| title_fullStr | Tax License of Legal Person |
| title_full_unstemmed | Tax License of Legal Person |
| title_short | Tax License of Legal Person |
| title_sort | tax license of legal person |
| topic | tax tax license tax evasions income tax act legal person the slovak republic |
| url | http://sei.iuridica.truni.sk/archive/2016/02/SEI-2016-02-Studies-Filo-Matus.pdf |
| work_keys_str_mv | AT matusfilo taxlicenseoflegalperson |