Dopad změn v uplatňování výdajů vynaložených na dosažení, zajištění a udržení příjmů na fyzickou osobu s příjmy z podnikání

Abstract

Abstrakt

The goal is to analyze the impact of changes in percentages, on the basis of applicable expenses as a percentage of revenue, the tax base and the tax liability of the taxpayer. It is also advantageous compared different methods of determining costs the taxpayer and the tax advantages of quantification using various types of tax rates. Tested by the taxpayer is a taxpayer with income from business, which he submits his spending legislatively fixed percentage of income. The situation is assessed for the period from 1993 to 2009. The teoretical part deals with the definition of selected duty concepts, as defined by specific provision of income taxes people according to legislation valid in Czech Republic. In the exposition are also included ocured changes in the course of the years. The practical part of the calculations of the tax base, taxes, tax savings and tax burden analyzed the influence of changes in the percentages identifying the size of the expenditure of the taxpayer, then there is a benefit assessment methods of determining the amount of expenditure and also to assess the advantages of using the taxation of various types of tax rates.