Original title: Komparace zdaňování příjmů fyzických osob v České republice a Slovenské republice
Translated title: Taxation of Natural Persons in the Czech Republic and Slovak Republic - a Comparison
Authors: Štefánková, Stanislava ; Folprechtová, Lucie (referee) ; Brychta, Karel (advisor)
Document type: Bachelor's theses
Year: 2012
Language: slo
Publisher: Vysoké učení technické v Brně. Fakulta podnikatelská
Abstract: [slo] [eng]
Bakalárska práca sa zameriava na zdanenie príjmov fyzických osôb v Českej a Slovenskej republike. Zaoberá sa komparáciou zdanenia príjmov z podnikateľskej činnosti fyzických osôb, najmä pri uplatnení výdavkov percentom z príjmov. Zároveň sa venuje legislatívnym zmenám od roku 2008 do roku 2012 v oblasti výdavkov percentom z príjmu v oboch krajinách. Obsahuje aj návrhy de lege ferenda. The bachelor thesis focuses on taxation of natural persons in the Czech republic and Slovakia. It deals with the comparison of taxation of business income of natural persons, especially of those, who apply a lump-sum expenses. It also deals with legislative changes from 2008 to 2012 in lump-sum expenses in both countries. It also includes proposals de lege ferenda.
Keywords: income tax; lump-sum expenses.; natural person; Tax; tax base; tax liability; tax subject; taxation period; taxpayer

Institution: Brno University of Technology (web)
Document availability information: Fulltext is available in the Brno University of Technology Digital Library.
Original record: http://hdl.handle.net/11012/14100

Permalink: http://www.nusl.cz/ntk/nusl-587982


The record appears in these collections:
Universities and colleges > Public universities > Brno University of Technology
Academic theses (ETDs) > Bachelor's theses