The diploma thesis is focused on identification and partial quantification of tax reliefs of personal income tax in 2011. This diploma thesis is divided into 4 sections. The first one contains view of existing literature and research in the field of tax reliefs. The second one is theoretical and it is dedicated to the broad theory of tax reliefs and their operation in the countries OECD. The third one is theoretical-analytical and is focused on the view of definition among the particular countries and subsequent identification of tax reliefs in Australia and Canada. The main section of the diploma thesis is fourth part. This analytical part contains the identification and quantification of some provisions of tax reliefs of personal income tax in the Czech Republic.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:85936 |
| Date | January 2011 |
| Creators | Ďurišová, Milena |
| Contributors | Vítek, Leoš, Jareš, Martin |
| 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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