Ing. Cyril Cejnar
Bachelor's thesis
Daň z příjmů fyzických osob
Personal income tax
Abstract:
Tato bakalářská práce se věnuje problematice zdanění příjmů fyzických osob v České republice. Je v ní stručně popsán daňový systém a jsou vysvětleny základní pojmy problematiky zdanění. Dále se práce věnuje do hloubky zdanění příjmů fyzických osob a její daňové optimalizaci. Praktická část ukazuje možnosti vhodné optimalizace pro daný subjekt.Abstract:
This bachelor’s thesis discusses the subject of personal income tax in the Czech Republic. It briefly describes the income tax system in general and explains the main concepts of taxation. Further more the thesis deeply debates personal income tax and its optimization. The practical part of this thesis demonstrates variety of options suitable for the given subject.Keywords
Daň z příjmů fyzických osob fyzická osoba poplatník daně základ daně sazba daně optimalizace daně z příjmů sleva na dani odečitatelné položky Personal income tax income tax income tax in the Czech Republic tax payer tax base tax rate optimization of taxes income deduction non-taxable income.
Language used: Czech
Date on which the thesis was submitted / produced: 30. 4. 2015
Identifier:
https://is.vsfs.cz/th/fznyh/
Thesis defence
- Date of defence: 1. 6. 2015
- Supervisor: Ing. Jaroslav Veselka, DiS.
- Reader: Ing. Mgr. Tomáš Hesterini
Full text of thesis
Contents of on-line thesis archive
Published in Theses:- no one
Other ways of accessing the text
Institution archiving the thesis and making it accessible: Vysoká škola finanční a správníUniversity of Finance and Administration
Bachelor programme / field:
Economics and Management / Business Management and Corporate Finance
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