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Optimization of the Tax Liability of a Natural Person

By Monika Šrámková


This bachelor thesis is about income tax of natural person, which should be the lowest. To make tax lower it uses possibilities of editing tax base. It counts tax in some cases. In the first case it uses real costs. In the second case it uses costs by percentage. In the third case it uses cooperative person. In the next cases it uses some kinds of corporate. In this thesis are also used all members of persons family to increased possibilities of optimization

Topics: Income tax; nepřímá daň; přímá daň; soukromý zemědělec; dílčí základ daně.; sectional tax base.; fiscal system; Daň z příjmů; daňový systém; fyzická osoba; private farmer; indirect tax; direct tax; individual (natural person)
Publisher: Vysoké učení technické v Brně. Fakulta podnikatelská
Year: 2015
OAI identifier: oai:invenio.nusl.cz:248889
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