Acta Universitatis Carolinae Iuridica (AUCI) is the main journal of the Faculty of Law of Charles University. It has been published since 1954 and is one of the traditional law journals with a theoretical focus.
As a general law journal, it publishes longer studies and shorter articles on any relevant issues in legal theory and international, European and national law. AUCI also publishes material relating to current legislative issues. AUCI is a peer-reviewed journal and accepts submissions from both Czech and international authors. Contributions by foreign authors are published in their original language – Slovak, English, German, French.
AUCI is a theoretical journal for questions of state and law. It is published by Charles University in Prague, Faculty of Law, through Karolinum Press. It is published four times a year, the dates of publication can be found here.
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AUC IURIDICA, Vol 64 No 1 (2018), 91–100
Doporučení ekonomické analýzy práva pro nový zákon o daních z příjmů
[Tax Law and Economics Suggestions for the New Income Tax Act]
Lukáš Hrdlička
DOI: https://doi.org/10.14712/23366478.2017.42
published online: 26. 02. 2018
abstract
The article aims to bring suggestions for a new income tax act that is currently being prepared by the Ministry of Finance of the Czech Republic. These suggestions are based on current outcomes of research based on an ideal income tax model which is one of replies to specific problems regarding income tax law made by the tax law and economics movement.
keywords: Income Tax Act; tax law and economics; ideal income tax model; tax policy
references (13)
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Doporučení ekonomické analýzy práva pro nový zákon o daních z příjmů is licensed under a Creative Commons Attribution 4.0 International License.
230 x 157 mm
periodicity: 4 x per year
print price: 65 czk
ISSN: 0323-0619
E-ISSN: 2336-6478
