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Vyhodnocení daňové reformy v ČR a srovnání daně z příjmů s vybraným státem v EU
Šidliáková, Šárka
This thesis deals with the changes in the income tax law which resulted from the public funds reform done on the basis of the law 261/2007 Sb., stabilising the public budget. The goal is to evaluate the impacts of the tax reform in the area of income tax of individuals from dependant proceedings and functionary zests and compare it with the situation in Slovakia. Using the comparation of the size of tax liability and amount of net revenue for particular tax payers we reach practical conslusions and recommendations for prospective changes in the tax collecting system.

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