Analýza dopadu změn vybraných položek výdajů u osobní důchodové daně na konkrétního poplatníka

Abstract

Bachelor's thesis is focused on the impact of changes in selected tax deductible items of expenditure for specific taxpayers. Selected tax deductible item of expenditure are depreciation and amortization. The aim of this paper is to analyze the impact of selected changes in tax legislation in the area of personal income in the amount of depreciation and the amount of tax savings from depreciation of selected taxpayers. The theoretical part describes the concepts of duty and related taxes. Subsequently, they are generally explained concepts related to personal income tax. These terms are defined specifically for the tax on personal income in the Czech Republic. Another section is devoted to the depreciation of assets. The practical part of the assessed through tax savings from depreciation changes that affect the selected tax deductible spending, either directly or indirectly. Calculations are performed for selected types of taxpayers who have taxable income amount of personal income. Based on calculations, there are findings.