Posouzení možností optimalizace zdanění příjmů fyzických osob

Abstract

Diploma thesis is focused on assessment of options to optimize the personal income taxation. The thesis is divided into three parts. The first theoretical part contains an explanation of basic economic terms and a system of health and social security in the Czech Republic. Furthermore, this part deals with the issues of personal income taxation with focusing on incomes from abroad. The second theoretical part shows possible ways of optimize the personal income taxation. The practical part deal with an incomes and expenses of selected individual person, which are subsequently optimized through suitable proposals according to the individual situation of the taxpayer. At the end of the practical part, the most suitable variant of the optimization of taxation for a selected individual is assessed.