This dissestation deals with an evolution of income tax by families with children since 2005 to 2009. The main aim of the dissertation is to find out if the state has gone down or gone up a tax duty of families with children during 5 years. The mentioned fact will be examined for three model families which have either minimal, average or maximum annual incomes. The state has changed methods of personal income tax calculation three times at a period of five years. Many changes have taken place such as a change of tax calculation structure, a change of non-taxable amounts and tax reliefs which affect a final tax substantially. First of all will be analysed the evolution of payer tax relief, wife tax relief and children tax relief by the model families. The above mentioned tax reliefs I consider for main items which affect the tax duty of families with children.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:136804 |
| Date | January 2012 |
| Creators | KOJANOVÁ, Linda |
| 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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