IDEAS home Printed from https://ideas.repec.org/a/pes/ierequ/v7y2012i2p97-117.html
   My bibliography  Save this article

The Effect Of Tax Changes On Financial Leasing In The Czech Republic

Author

Listed:
  • Monika Grebikova

    (Brno University of Technology, Czech Republic)

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.

Suggested Citation

  • Monika Grebikova, 2012. "The Effect Of Tax Changes On Financial Leasing In The Czech Republic," Equilibrium. Quarterly Journal of Economics and Economic Policy, Institute of Economic Research, vol. 7(2), pages 97-117, June.
    • Handle: RePEc:pes:ierequ:v:7:y:2012:i:2:p:97-117
    DOI: 10.12775/EQUIL.2012.013
    as

    Download full text from publisher

    File URL: http://dx.doi.org/10.12775/EQUIL.2012.013
    Download Restriction: no
    File URL: https://libkey.io/10.12775/EQUIL.2012.013?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    Keywords

    fixed assets; financial leasing; income tax; VAT; tax changes;
    All these keywords.

    JEL classification:

    • G3 - Financial Economics - - Corporate Finance and Governance

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:pes:ierequ:v:7:y:2012:i:2:p:97-117. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Adam P. Balcerzak (email available below). General contact details of provider: https://edirc.repec.org/data/ibgtopl.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.