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Dopady uplatnění paušálních výdajů oproti skutečným výdajům u poplatníků fyzických osob v letech 2012 a 2013
 Krejča, Jakub
The bachelor thesis deals with the effects of applying the lump-sum expenses against actual expenditure in 2012 and 2013.The literary recherché explains the issue of lump-sum expenses and actual expenditure. The emphasis is on lump-sum expanses, due to changes in tax year 2013. Own work deals with model examples of individual income tax in two subjects, expert witness and craftsman. Using the examples are the impacts identified in the application of lump-sum expenses against actual expenditure in 2013 compared to 2012. Additionally, with the modeling examples shown, in what ways can mitigate the consequences of changes.
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1 Krejča, Jiří
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