Diploma thesis is concerned about personal income tax allowance, especially focused on child tax credit. Purpose if this diploma thesis is to analyze legislation of tax allowances in the Czech Republic and analyze the possible impacts of increasing tax allowance in the Czech Republic as well. First part of this thesis is concerned about tax legislation with regards to child tax credit within OECD countries. Second part of this thesis is concerned about tax allowance legislation in the Czech Republic and its changes for the year 2015. Third part of this thesis is focused on practical calculation in case of increasing child tax credit for the year 2015 and in case of intended increase of child tax credit for year 2016 within employees of a small company.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:202002 |
| Date | January 2014 |
| Creators | Rudolfová, Kateřina |
| Contributors | Slintáková, Barbora, Kozubíková, Pavlína |
| 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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