Zdanění pasivních příjmů

Abstract

This master thesis focuses on the taxation of passive income, namely on the taxation of dividends and profit shares, interest and income from license fees. The work have not only theoretical basis but the work contains also practical examples. The aim of this master thesis is to analyze and evaluate the fairness of taxation of non-residents in relation to the taxation of residents. Based on this analysis, the outputs are recommendations and proposals for legislative changes that should lead to a more equitable approach to tax non-residents.