National Repository of Grey Literature 1 records found  Search took 0.00 seconds. 
Flat rate expenses in determination of tax base
Pelouch, Jan ; Vančurová, Alena (advisor) ; Pšurná, Pavla (referee)
ABSTRACT The thesis deals with the development of flat rate expenses in the Czech Republic and their advantages and disadvantages for the taxpayers and the state. The principle and the consequences of "Švarcsystém" have been researched as well. The main aim of the practical part is to define the level of utilization of the flat rate expenses due to various criteria. Data needed to fulfill the main aim were obtained with the usage of my own questionnaires. Based on the analysis of 106 completed questionnaires the high popularity of the flat rate expenses was confirmed. In conclusion the changes of this system are suggested with regard to demands of the state and the taxpayers.

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