Annotation The tax optimalization means that a tax unit tries to minimize his tax liability. This is reached with use of tax savings. All subjects are allowed to use only the legal procedures, the illegal process means the tax avoidance. A work deals only with the income tax. In the theoritic part is the Czech law of income tax presented. In the practical part there is a particular company (Limited Liability Company) presented and persons which are connected with this company. Four tax subject groups are solved: 1. The employee of the company, 2. The employee and simultaneously the owner of the company, 3. The company as a whole, 4. The shareholders of the company. For each group will be a current tax liability and several versions counted, they will be compared and then the best one for each subject will be chosen.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:46921 |
| Date | January 2007 |
| Creators | VESELÝ, 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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