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This contribution disproves the hypothesis that most of the changes in Czech direct tax law are adopted to minimise negative aspects connected with the COVID-19 pandemic and the Ukrainian war. On the contrary, most of the significant changes in the Czech tax law adopted in the last three years...
Persistent link: https://www.econbiz.de/10014242477
Purpose – The purpose of this paper is to examine the theory and regulation of non‐profit subjects in the Czech Republic. Design/methodology/approach – The paper provides an examination of legal theory and its influence on emerging understandings and legislative changes. Findings – It is...
Persistent link: https://www.econbiz.de/10014781524
Persistent link: https://www.econbiz.de/10014781708