THE EFFECT OF TAX CHANGES ON FINANCIAL LEASING IN THE CZECH REPUBLIC

Monika Grebikova ()
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Monika Grebikova: Brno University of Technology, Czech Republic

Equilibrium. Quarterly Journal of Economics and Economic Policy, 2012, vol. 7, issue 2, 97-117

Abstract: The article is focused on fixed assets, especially on purchase by financial leasing. There are summarized tax changes of income tax and VAT. The main aim of the article is to find out the legal framework and to analyze the effect of the tax changes on financial leasing in the Czech Republic.

Keywords: fixed assets; financial leasing; income tax; VAT; tax changes (search for similar items in EconPapers)
JEL-codes: G3 (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:pes:ierequ:v:7:y:2012:i:2:p:97-117

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