Open AccessThe Effect of Tax Changes on Financial Leasing in the Czech Republic
Author(s) -
Monika Grebíková
Publication year - 2012
Publication title -
equilibrium
Language(s) - English
Resource type - Journals
eISSN - 2353-3293
pISSN - 1689-765X
DOI - 10.12775/equil.2012.013
Subject(s) - czech , business , accounting , financial system , economics , finance , philosophy , linguistics
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.