The main aim of my dissertation was to evaluate the development of the individual income tax. To compare single years and to show, what the differences between them are. There are always changes in the individual income tax. The aim of these changes is to improve the individual income tax so that it would be better for the taxpayer. The basic changes in the individual income tax are tax discounts, preferential tax for a child and common taxation for married couples. I analysed single assessment bases and compared them in the years 1997-2007. With the paid employment income, I gave an example of the development of the tax when the gross pay was 10 000, 15 000 and 20 000,-crowns. With the enterprise income, I gave an example of the minimal assessment base and of lump-sum expenses. With the hire income, I gave an example of the yearly income of 165 000 and 220 000,-crowns. The individual income tax is always decreasing for the taxpayers, every year people pay less the individual income tax.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:79937 |
| Date | January 2007 |
| Creators | FRITZOVÁ, Jana |
| 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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