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Taxation of natural persons
Horáková, Ludmila ; Krčmářová, Karolína (referee) ; Svirák, Pavel (advisor)
The bachelor thesis is focused on the taxation of income of natural persons and optimization of tax liability. The thesis is divided into three parts. The theoretical part explains the concepts related to the topic. The analytical part presents a fictitious taxpayer and his economic situation. The design part presents possible options for calculating tax liability and health and social insurance premiums using different tax optimisation methods. A comparison of the proposed options will be presented and the most advantageous one will be recommended.

See also: similar author names
2 KRČMÁROVÁ, Kateřina
2 Krčmařová, Klára
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