1 6. Abstract Presented thesis is divided into two main sections containing subsections. One of the main purposes of this thesis is to discuss income of entrepreneurs, natural persons and natural persons with further income from other kind of self-employment. The first part focuses mainly on describing the tax itself and centres on individual components of tax, which are the subjects to tax, tax base, tax rate and tax due date while the most detailed description is given to the subjects to tax which is income of entrepreneurs according to the Act No. 586/1992 Coll., Income Tax Act, Agricultural Income Tax Act, Entrepreneurial Income Tax Act and Tax Act involving income from further self- employment such as income of lawyers, accountants, tax consultants, auditors, dentists and notaries and income of partners owing incorporation or limited company. In addition, the income from further self-employment as a income from copyrights and rights connected to this including income from publishing, copying of literal pieces, providing industrial or intellectual property, income from independent occupation which is neither trade nor business under the special regulation, income of experts, interpreters, team contract agents, arbitrators, insolvency administrators including income from the activity of the preliminary...
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:392506 |
| Date | January 2012 |
| Creators | Pauler, Zdeněk |
| Contributors | Boháč, Radim, Kohajda, Michael |
| 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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