The issue of taxes, especially individual income tax is a very often discussed. This is a demanding and time-consuming issue when it comes to theoretical preparation as well as data processing. Taxpayers' efforts are to optimize tax bases so that they pay as little tax as possible. Taxpayers apply non-taxable parts of the tax base and tax deductibles, such as providing free benefits (donations). The behavior of taxpayers in donating is influenced by their solidarity. In conclusion, behavior of payers of individual income tax is highly unpredictable and very individual. One of the options to achieving a more equitable income taxation would be to reintroduce a progressive tax rate.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:376010 |
| Date | January 2018 |
| Creators | ŠMUCHOVÁ, Nela |
| 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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