Tax Law: Third Party As Payer of Income from Dependent Activity Cover

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Tax Law: Third Party As Payer of Income from Dependent Activity

International and Comparative Law Review

Volume 13 (2013): Issue 1 (June 2013)

By: Jana Tepperová and Lucie Rytířová

Open Access

|Jan 2018

Authors

Jana Tepperová

jana.tepperova@vse.cz

Senior Lecturer at Department of Public Finance, The University of Economics,, Prague, Czech Republic

Lucie Rytířová

Rytirova.L@seznam.cz

Ministry of Finance,, Bratislava, Czech Republic

DOI: https://doi.org/10.1515/iclr-2016-0065 | Journal eISSN: 2464-6601 | Journal ISSN: 12138770

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Language: English

Page range: 147 - 161

Published on: Jan 24, 2018

Published by: Palacký University Olomouc

In partnership with: Paradigm Publishing Services

Publication frequency: 2 issues per year

Keywords:

employment income,

payroll taxation,

social security contributions,

single collection point

Related subjects:

International law, foreign law, comparative law,

International law, foreign law, comparative law, other,

European law, other,

Constitutional jurisdiction, administrative procedural law

© 2018 Jana Tepperová, Lucie Rytířová, published by Palacký University Olomouc
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

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