Analýza možností optimalizace daně z příjmů fyzických osob v podmínkách vybraného poplatníka

Abstract

The topic of the work was the Analysis of the possibilities of optimization of personal income tax in the conditions of the selected taxpayer. The first chapter focused on the legal framework of personal income tax. The second chapter focused on a possibilities of avoidancing personal income tax. The third chapter focused on the analysis of the possibilities of optimization of personal income tax in the conditions of the selected taxpayer. The aim of the work was to characterize basic concepts, general principles and to create model examples in the conditions of the selected taxpayer. Taxes are constantly changing, so it is necessary for taxpayer to keep updated with the changing legislation, not only for personal income tax. The work can serve taxpayers who are in a similar situation to the taxpayers in the examples presented as a basis for determining personal income tax.