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International and Comparative Law Review
Volume 13 (2013): Issue 1 (June 2013)
Open Access
Tax Law: Third Party As Payer of Income from Dependent Activity
Jana Tepperová
Jana Tepperová
Senior Lecturer at Department of Public Finance, The University of Economics,
Prague, Czech Republic
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Tepperová, Jana
and
Lucie Rytířová
Lucie Rytířová
Ministry of Finance,
Bratislava, Czech Republic
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Rytířová, Lucie
Jan 24, 2018
International and Comparative Law Review
Volume 13 (2013): Issue 1 (June 2013)
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Published Online:
Jan 24, 2018
Page range:
147 - 161
DOI:
https://doi.org/10.1515/iclr-2016-0065
Keywords
employment income
,
payroll taxation
,
social security contributions
,
single collection point
© 2018
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.
