2013•Unpublished venueRequires access
Daň z příjmů fyzických osob. Zhodnocení změn z posledních pěti let.
Petra Nárožná
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Abstract
The topic of the bachelor´s diploma work called “Personal income tax. Evaluation of changes within last five years.” is personal income tax and evaluation of changes which Personal income law No. 586/1992 went through between 2007 and 2011 in the field of personal income tax. The work describes changes in tested period and evaluates how the changes made at that time impacted the tax burden of a tax payer. The work is divided into two parts. The first one deals with theoretical preparation and comparing changes that happened in the field of tax duty. Based on the results of the first part examples of sample personal income tax payers –employment income tax payers are processed in the second part.