Personal income tax with the focus on tax exemptions and possibilities of tax reductions This thesis deals with the problematics of the personal income tax. The focus of this thesis is on possibilities of reductions of the tax or the tax base and on tax exemptions. The thesis is divided into six chapters. The first chapter explains the general concept of taxes, the history of taxes and the characteristics of the tax law. The author devoted the second chapter to the income tax, especially to its characteristics and its statutory regulation. Nowadays all regulation of the personal income tax is contained in one act, Act no. 586/1992 Coll., Income Tax Act. However, in the past the situation was different and therefore it is necessary to mention also the previous regulation, which was scattered into several acts and other legal regulations. The present Income Tax Act has been valid and effective for almost thirty years and it has been amended to a greater or smaller degree several times. The author mentions these amendments in connection with particular issues throughout the whole thesis in order to compare the present and the previous regulation. The third chapter deals with the theoretical view of taxes. The author writes about the characteristics of taxes in general and also about the special...
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:404741 |
| Date | January 2019 |
| Creators | Abrahamová, Dana |
| Contributors | Vondráčková, Pavlína, Novotný, Petr |
| 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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