Publication at Faculty of Mathematics and Physics, Faculty of Law |
2011
Abstract
This paper deals with the taxation of artists from a point of view of personal income tax and value added tax in the Czech Republic. The aim of this paper is primarily to analyze the current situation of taxation of artists' incomes, to compare it with the state before 1993 and to evaluate the positive and negative changes which occurred.
Then the author focuses on imperfections occurring in current relevant legislation. The paper is also including some considerations de lege ferenda.