Acta Universitatis Carolinae Iuridica (AUC Iuridica) is a legal journal published since 1955, which presents longer essays as well as short articles on topics relevant for legal theory and international, European and Czech law. It also publishes works concerning current legislative problems.
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AUC IURIDICA, Vol 64 No 1 (2018), 73–80
Pojem úplaty v daňovém právu
[Remuneration in the Tax Law]
Michal Tuláček, Radim Boháč, Lukáš Hrdlička
DOI: https://doi.org/10.14712/23366478.2017.40
published online: 26. 02. 2018
abstract
The article focuses on a remuneration, which serves as a base for a tax. The key question is whether another tax, one that is a part of the remuneration itself, should be included in the base of the aforementioned tax and if so, under what conditions. In the article, the term remuneration is analysed as a phenomenon of private as well as public law. Furthermore, the constitutionality of intranational double taxation is discussed and the conclusions are applied to the key question of inclusion of different taxes in the tax base.
keywords: remuneration; double taxation; tax law
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