Optimalizace zdanění fyzických osob

Abstract

Dissertation themed Optimization of taxation of physical entity is focused on income tax of physical entities and optimal taxation of particular incomes according to law č. 586/1992 Sb., of Income Tax. Purpose of all dissertation is to find optimal taxation way of taxpayer incomes according to law of income tax, to do not have to pay more to state budget than is necessary. Dissertation is divided into three chapters. The first chapter defines the basic concepts of law of income tax, which are important for the optimization of this tax. Next is described development of selected concepts of this law from 2007 to 2009. The second chapter takes down income of selected taxpayer and applied to it various types of optimal taxation. The third chapter is focused on summary of all examples of selected taxpayer stating recommendations for their use.