Specifics of French Direct Taxation and its Terminological Aspects
This thesis originated as part of the academic project IGA FMV VŠE no. 13/2010 ("European terminology within the field of economy and law") and focuses on the system of direct taxation in France, especially on direct taxes we would not find in the Czech Republic. The goal is to describe these specific taxes and related terminological differences. The first part of this thesis describes the specific aspects of the French system of direct taxation and its structure compared to the structure of direct taxation in the Czech Republic. The next part is divided into four sections (personal income taxes, corporate income taxes, property taxes, and local taxes). Each section deals in more detail with particular taxes which do not exist in the Czech Republic (who is the taxpayer, tax rates applied, existence of tax reliefs related to the tax, etc.) and their terminological equivalents. At the end, there is a thematic Czech-French glossary which should facilitate the reader´s understanding of a specialized French text dealing with tax-related issues.
If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
As the access to this document is restricted, you may want to look for a different version under "Related research" (further below) or search for a different version of it.
Volume (Year): 2012 (2012)
Issue (Month): 1 ()
|Contact details of provider:|| Postal: nam. W. Churchilla 4, 130 67 Praha 3|
Phone: (02) 24 09 51 11
Fax: (02) 24 22 06 57
Web page: http://www.vse.cz/
More information through EDIRC
|Order Information:|| Postal: Redakce Acta Oeconomica Pragensia, Vysoká škola ekonomická v Praze, nám. W. Churchilla 4, 130 67 Praha 3|
Web: http://www.vse.cz/aop/ Email:
When requesting a correction, please mention this item's handle: RePEc:prg:jnlaop:v:2012:y:2012:i:1:id:358:p:52-68. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Frantisek Sokolovsky)
If references are entirely missing, you can add them using this form.