The content of this thesis is a detailed analysis of individual types of tax allowances provided to individuals - residents, focusing on selected states of the European Union. Tax allowances are considered deductions, allowances, credits and tax band with a zero tax rate. The author explains the differences between these types of tax allowances, analyzes the types of tax allowances granted in selected states of the European Union and examines the tax yield of the basic types of tax allowances of the taxpayer with an average gross wage.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:4591 |
| Date | January 2007 |
| Creators | Veselá, Veronika |
| Contributors | Vančurová, Alena, Láchová, Lenka |
| 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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