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Development in Taxation of Individuals since 1993

By Petra Veselá


The bachelor thesis deals with the development in taxation of natural persons since 1993, when the Law of Income Tax entered into force. The target of the thesis is to evaluate changes in revenue from business and self-employment, which occurred over the years and show how they impact on the tax-payer and his tax liability

Topics: income tax; sazba daně; tax rate; Daň; progresivní zdanění; Tax; progressive taxation; daň z příjmů; poplatník; tax-payer
Publisher: Vysoké učení technické v Brně. Fakulta podnikatelská
Year: 2010
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