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Daňové aspekty v pojišťovnictví / The aspects of taxation in insurance industry

The thesis is focused on problems concerning taxing in the insurance industry. Insurance industry is characteristic with specific labels, which involve also taxation. The main subject of the examination is taxation on incomes in connection with insurance. The first part is focused on personal income taxation, especially taxing of insurance benefits. Then the thesis deals with tax concessions of the life insurance. The main theme of the second part is taxing of insurance companies' incomes. From the view of corporate income tax, the main differences are caused by actuarial provisions, so the main attention is paid to them. Both parts include the international comparison.

Identiferoai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:76041
Date January 2010
CreatorsBradnová, Eva
ContributorsDucháčková, Eva, Daňhel, Jaroslav
PublisherVysoká škola ekonomická v Praze
Source SetsCzech ETDs
LanguageCzech
Detected LanguageEnglish
Typeinfo:eu-repo/semantics/masterThesis
Rightsinfo:eu-repo/semantics/restrictedAccess

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