|
|
Taxation of income of natural persons (comparison of legislation in the CR and selected EU countries)
Boušková, Natalie ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
Taxation of Personal Income (a comparison of the legislation in the Czech republic and selected countries of EU) The topic of taxation of personal income has been chosen by the author of this diploma thesis. The original purpose was to describe and analyze the legislation in two states, Czech Republic and Slovak Republic, which had existed as a common state more than 70 years in the 20th century. Therefore it could be interesting to follow up, what had happened during the last 20 years after the disintegration of the common state. This thesis is divided into five parts (including an introduction and a conclusion), which are generally subdivided into the chapters and subchapters. The thesis was written in accordance with the law applicable on the 1st October 2013. In the first part of the thesis, the author deals with the Czech laws regulating an income tax of individuals. She defines and briefly explains an essential terminology related to that part of legislation including some proposed amendments of the Acts. As a main source the Law on Income Taxes, no. 586/1992 was used. It is important to highlight also the chapter number 4 which is focused not only on the Czech territory, but which analyses the problem with an international double taxation of worldwide incomes of a natural persons, including...
|
|
|
Taxation of income of natural persons (comparison of legislation in the CR and selected EU countries)
Boušková, Natalie ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
Taxation of Personal Income (a comparison of the legislation in the Czech republic and selected countries of EU) The topic of taxation of personal income has been chosen by the author of this diploma thesis. The original purpose was to describe and analyze the legislation in two states, Czech Republic and Slovak Republic, which had existed as a common state more than 70 years in the 20th century. Therefore it could be interesting to follow up, what had happened during the last 20 years after the disintegration of the common state. This thesis is divided into five parts (including an introduction and a conclusion), which are generally subdivided into the chapters and subchapters. The thesis was written in accordance with the law applicable on the 1st October 2013. In the first part of the thesis, the author deals with the Czech laws regulating an income tax of individuals. She defines and briefly explains an essential terminology related to that part of legislation including some proposed amendments of the Acts. As a main source the Law on Income Taxes, no. 586/1992 was used. It is important to highlight also the chapter number 4 which is focused not only on the Czech territory, but which analyses the problem with an international double taxation of worldwide incomes of a natural persons, including...
|
guest ::
RSS feed.