Optimalizace zdanění příjmů fyzických osob
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Holušová, Karin
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Vysoká škola báňská - Technická univerzita Ostrava
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Abstract
This dissertation concerns the optimisation of income taxation of ‘natural persons’. In recent years, this domain has been abundantly made use of, not only by self-employed persons, but also employees reducing annual taxation payments. The objective of the dissertation is to assess changes concerning the two largest groups of taxpayers, i.e. employees and self-employed persons, namely their tax payments according to current legal regulations tied to new legislation regarding the establishment of a single collection point.
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Import 11/07/2012
Subject(s)
The natural-person income tax, a freelancer, an employee, a tax rate, the assessment base, a natural-person income tax return, a health insurance, a social insurance