Tax License of Legal Person

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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Bibliographic Details
Main Author:	Matúš Filo
Format:	Article
Language:	ces
Published:	Trnava University, Faculty of Law 2016-06-01
Series:	Societas et Iurisprudentia
Subjects:	tax tax license tax evasions income tax act legal person the slovak republic
Online Access:	http://sei.iuridica.truni.sk/archive/2016/02/SEI-2016-02-Studies-Filo-Matus.pdf

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