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Impact of the Tax Reform in Area of Personal Income Tax on Selected Group of Tax Payers

By Helena Machalová


The Bachelor‘s Thesis is engaged in analysis of impact of the tax reform of the regard of personál income tax. The aim of this thesis is to compare legal regulation before reform and legal regulation after reform and appoint their identical and different features. It contains instructions, procedures and information for tax lability optimalization

Topics: personal income tax; zdaňovací období; slevy na dani; nontaxable parts; daňová reforma.; nezdanitelné části; rates of tax; zálohy na daň; advances on tax; Daň; Tax; tax reform.; tax abetements; daň z příjmů; poplatník; platby daní; tax payment; sazby daně; period of taxation; tax payer
Publisher: Vysoké učení technické v Brně. Fakulta podnikatelská
Year: 2009
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