Optimalizace daňové povinnosti podnikající fyzické osoby
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Homola, Jakub
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Vysoká škola báňská - Technická univerzita Ostrava
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Abstract
The bachelor's thesis is focused on optimalization of tax liability of self-employed individuals. The main aim of this work is to optimize of the income tax of individuals. The theoretical part deals with the taxes in Czech Republic and taxes structure. The practical part introduces the aplication of the methods used for specific subject. The practical part also includes the proposal of the own tax reform. The result of tax optimalization is presented in the practical part.
Description
Import 26/06/2013
Subject(s)
tax optimalization, tax liability, tax base, tax exemption, tax rate, own tax reform, infome tax on individuals, self-employed individuals