The subject of this work is the system of investment incentives in the Czech Republic and it focuses on income tax allowances. Based on an analysis of the investment incentives law, income tax law, practical experience of the taxpayers and tax specialists, treatment of the matter by the Ministry of Finance of the Czech Republic or the Ministry of Industry and Trade of the Czech Republic and case law, the aim of this work is to identify problematic areas of the individual regulations and thus provide guidance to the taxpayers on reducing the risk of loss of an investment incentive in the form of income tax allowance. This work is divided into two parts. The first part characterises investment incentives and their development. It discusses the investment incentives law and focuses on investment incentives in the form of income tax allowances. The second part of this work incorporates a practical application of the regulations and case law. In conclusion, the problematic areas of the individual regulations are pointed out and explained.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:199505 |
| Date | January 2013 |
| Creators | Králová, Simona |
| Contributors | Frýzek, Libor, Pšurná, Pavla |
| Publisher | Vysoká škola ekonomická v Praze |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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