- Physical person income taxation from dependent activities and function benefits This thesis concerns physical person income taxation from dependent activities and function benefits. The thesis is done up to enactment, which is relevant on 31. May 2011. The aim of the thesis is the description of present-day enactment of given subject and discuss the planned reform of direct taxes. The aim of the thesis is also to illustrate the impact of the reform on taxpayers of income tax from dependent activities and function benefits, which is shown on some examples. I consider the chosen topic being up-to-date because the reform was introduced in March 2011. The thesis is divided into 3 chapters and then other subchapters and other inner division. The first chapter is spit into 3 subchapters. The first one contains the general description of income taxation. The second one deals with the term "dependent activity". The last subchapter describes the history of income taxation from dependent activities. The second chapter deals with the design of physical person income taxation from dependent activities and function benefits and is divided by structural elements of the tax: people to be taxed, subject of taxation, tax exemption, basis of the tax, deductions from the tax basis, tax rate, and tax reliefs. The...
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:313197 |
| Date | January 2011 |
| Creators | Lukášková, Radka |
| 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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