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Taxation of income from employment and emoluments
Kobrle, Petr ; Karfíková, Marie (advisor) ; Karfíková, Marie (referee)
Income taxation from employment and function benefits The diploma thesis concerns with the legal form of income taxation from employment and function benefits. The introductory part of the thesis lines out the tax system in the Czech Republic and it puts the natural person income tax from employment and function benefits in its frame. This part is also intended to explain individual tax construction elements and other important tax terms. In the major part of the thesis, the author follows the Income Tax Act's scheme in substantial features: he deals with the "employment" and "function benefits" terms from the point of view of the valid rule of law and the constant practice of the courts. After the terms definition, the author displays the employee taxation current legal form. In detail, he works out two issues, i.e. the exemption from the object of the tax and tax exemption, and gives examples from the application practice represented by adjudications and opinions of The Ministry of Finance of the Czech Republic. He deals with the income tax from employment and function benefits specific base construction, that was put into practice in the Czech Republic on 1.1.2008, and with the linear tax rate introduced on the same date in the frame of a fiscal reform. Nontaxable parts of the tax base, tax abatement and...
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Taxation of income from employment and emoluments
Kobrle, Petr ; Karfíková, Marie (advisor) ; Karfíková, Marie (referee)
Income taxation from employment and function benefits The diploma thesis concerns with the legal form of income taxation from employment and function benefits. The introductory part of the thesis lines out the tax system in the Czech Republic and it puts the natural person income tax from employment and function benefits in its frame. This part is also intended to explain individual tax construction elements and other important tax terms. In the major part of the thesis, the author follows the Income Tax Act's scheme in substantial features: he deals with the "employment" and "function benefits" terms from the point of view of the valid rule of law and the constant practice of the courts. After the terms definition, the author displays the employee taxation current legal form. In detail, he works out two issues, i.e. the exemption from the object of the tax and tax exemption, and gives examples from the application practice represented by adjudications and opinions of The Ministry of Finance of the Czech Republic. He deals with the income tax from employment and function benefits specific base construction, that was put into practice in the Czech Republic on 1.1.2008, and with the linear tax rate introduced on the same date in the frame of a fiscal reform. Nontaxable parts of the tax base, tax abatement and...
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