This thesis is focused on one part of the tax system of the Czech Republic. It is the part of personal income taxes. The aim of this work is to analyze this tax and describe its application in a company. The theoretical part of this thesis contains whole legal regulations of personal income taxes. The main aim of this part is to show the changes that occurred after the tax revision in the year 2007. So it compares the situation in the year 2007 and in the year 2008. The second part of the thesis attends to the practical matter of the system of the personal income taxes. At first it shows tax incidence on taxpayers after the tax revision. The main part is focused on the application of this tax in chosen trading company. The tax system was studied in one join-stock company that is a part of one big international holding company. This company use very sophisticated software SAP R/3. This software was examined especially in the area of personal income taxes and in the area of the system of wages. Last but not least one example is shown, how the whole process of taxation looks (calculation of tax liability, all necessary forms, annual summation of tax).
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:46061 |
| Date | January 2008 |
| Creators | AIZNEROVÁ, Lucie |
| 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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