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Aplikace odpočtů a slev na dani poplatníky daně z příjmů fyzických osob v České republice / Changes in behavior of taxpayers to tax on income of individuals within a defined period

The issue of taxes, especially individual income tax is a very often discussed. This is a demanding and time-consuming issue when it comes to theoretical preparation as well as data processing. Taxpayers' efforts are to optimize tax bases so that they pay as little tax as possible. Taxpayers apply non-taxable parts of the tax base and tax deductibles, such as providing free benefits (donations). The behavior of taxpayers in donating is influenced by their solidarity. In conclusion, behavior of payers of individual income tax is highly unpredictable and very individual. One of the options to achieving a more equitable income taxation would be to reintroduce a progressive tax rate.

Identiferoai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:376010
Date January 2018
CreatorsŠMUCHOVÁ, Nela
Source SetsCzech ETDs
LanguageCzech
Detected LanguageEnglish
Typeinfo:eu-repo/semantics/masterThesis
Rightsinfo:eu-repo/semantics/restrictedAccess

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