Zdaňování příjmu a majetku u samostatné výdělečné činnosti ve Švýcarsku
Vol.2,No.2(1994)
Abstract
Pages:
155–164
Property and Income Taxation in the Case of Independent Gainful Activity in Switzerland
The author states in the first place that the so called direct taxes are the most important source of income of the federation and the cantons. Further he deals with some general aspects of Swiss law of taxation - such as the constitutional principles and subjects and objects of taxation. Most attentíon ís paid, as indicated by the title of the essay itself, to the analysis of income and property taxation in the case of independent gainful activity.
155–164
Copyright © 2018 Arno Rolny