National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
The effect lump-sum expenses on the tax liability of taxpayer
Vondrušková, Lenka ; Finardi, Savina (advisor) ; Vančurová, Alena (referee)
The bachelor thesis concerns lump-sum expenses. In particular, their rates and restrictions, which have been implemented on this matter. The effect of the lump-sum expenses on the taxpayers levy is analyzed in the thesis through model examples. These examples illustrate the decisions of taxpayers given the option to apply either lump-sum or real expenses. The model situations demonstrated that the lumps-sum expenses are more popular as their rates increase, but on the contrary the imposed restrictions have an adverse impact on the taxpayers.
Claming of flat rate expenses as a part of formulation tax base
Gbúr, Marcel ; Vančurová, Alena (advisor) ; Eisenwort, Lukáš (referee)
This paper describes the claiming of flat-rate expenses as an important part of formulation of tax base from income. It is based on current valid legislation. The text offers an international comparison of flat-rate expenses and their effects on tax base.

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