Daňové výjimky v zákoně o daních z příjmů

Abstract

The aim of the thesis is to characterize the tax exemptions and detailed analysis of some of them. Tax exemptions are part of the ongoing tax reform, whose contents are described in the introduction of the second chapter. Next part of chapter is especially devoted to explanation of terms, and the approach of other connections needed for the analysis of selected exceptions. For the analysis were chosen exemptions of § 6 the act of the income taxes, which not affect only to the taxpayer but also other economically active entities. The analysis is focused on detailed description of the exemptions, to clarify the meaning for the entities and a summary of its meaning. In the practical example is presented using exemptions in practice and inclusion in the tax computation. In the last section is captured the progress of tax exemptions in the tax reform. The main accent is placed on the preparing changes. And for pointing out the impact of tax exemptions and changes on net income are calculated illustrative examples.