Analýza způsobů daňové optimalizace se zaměřením na daň z příjmů fyzických osob

Abstract

The master thesis deals with the analysis of tax optimization methods with focus on personal income tax. The theoretical part includes the characteristics of basic concepts in the area of personal income taxation and also contains the issue of income taxation from sources abroad. This part is further focused on definition of possible methods of optimization the personal tax liability. Based on the theoretical knowledge are subsequently proposed variants of income taxation of selected individual person. In the thesis is specifically considered the situation of a tax resident of the Czech Republic who also receives incomes from abroad, specifically from Ireland. Based on the evaluation of the results in the practical part, the optimal variant of taxation for a selected individual person is chosen.