Zvýhodnenia ESOP programov a ich uplatnenie v praxi

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dc.contributor.authorPriateľová, Natália
dc.contributor.editorKnoll, Vilém
dc.contributor.editorHablovič, Jakub
dc.date.accessioned2024-11-20T13:22:31Z
dc.date.available2024-11-20T13:22:31Z
dc.date.issued2024
dc.description.abstract-translatedThe paper discusses the legal basis and objectives of the new legal regulation of ESOP tax benefits. As part of the critical analysis of the defined issue it focuses on interpretation and application deficiencies. The aim of the paper is to answer the question whether the adopted Slovak regulation of tax ESOP rules in its current wording can meet the set goals and whether it reaches a sufficient qualitative level necessary to fulfill the principle of legal certainty for entities that decide to use the ESOP rules?en
dc.format13 s.cs
dc.identifier.doihttps://doi.org/10.24132/ZCU.NADEJE.2023.584-595
dc.identifier.isbn978-80-261-1258-7
dc.identifier.isbn978-80-261-1257-0 (brožovaná vazba)
dc.identifier.urihttp://hdl.handle.net/11025/57783
dc.language.isosksk
dc.publisherZápadočeská univerzita v Plzni
dc.rights© Západočeská univerzita v Plznics
dc.rights.accessopenAccessen
dc.subjectdaň z príjmůcs
dc.subjectosvobození od daněcs
dc.subjectzaměstnanecké akciecs
dc.subjectESOPcs
dc.subjectdaňové zvýhodněnícs
dc.subject.translatedincome taxen
dc.subject.translatedtax exemptionen
dc.subject.translatedemployee sharesen
dc.subject.translatedESOPen
dc.subject.translatedtax benefiten
dc.titleZvýhodnenia ESOP programov a ich uplatnenie v praxi
dc.typekonferenční příspěvekcs
dc.typeconferenceObjecten
dc.type.versionpublishedVersionen
local.files.count2*
local.files.size1096882*
local.has.filesyes*

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