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National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
The development of using income tax deductions and tax credits in European Union countries since the nineties of 20th century
 Pokorná, Alžběta ; Vančurová, Alena (advisor) ; Doležalová, Ivana (referee)
Diploma thesis deals with subject of income tax allowances in European Union countries and its development since the nineties of 20th century. The main aim is to analyse trend in tax allowances transition from tax deductions to the systems, where tax credits prevail. The thesis also analyses the impact of standard tax allowances to the tax liability of average taxpayer. The impact of tax allowances is influenced by economic advancement, economic crisis and mainly by the way, how the tax system and system of social care is set. Most often the comprehensive income tax system with progressive tax rate schedule and flat tax system are being compared. In conclusion, the thesis is going to confirm or refute the persistence of the trend in prevailing tax credits in systems of tax allowances.
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The influences of the Income Tax Act on Entrepreneurial subject's behaviour
 Pokorná, Alžběta ; Procházka, David (advisor)
The main goal of the Bachelor's thesis is to find the most suitable solutions for the tax liability optimalization of income taxpayers. The thesis deals mainly with the influences on subject's behaviour, which appear as the results of changing the Income Taxes Act. From this point of view, the thesis is focused on the reform of public finance, which mostly came into force on 1 January 2008. In the beginning of the thesis, there is described the law system of the Czech republic and defined Entrepreneurial subject. Next parts are focused on separate areas of tax liability optimalization, such as taxes depreciation, leasing and cash pooling. The last chaptor deals only with problems connected with self-employed persons.
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See also: similar author names
9 POKORNÁ, Adéla
6 POKORNÁ, Aneta
20 POKORNÁ, Anna
2 Pokorná, Adriana
9 Pokorná, Adéla
7 Pokorná, Alena
6 Pokorná, Alice
1 Pokorná, Anastasia
5 Pokorná, Andrea
6 Pokorná, Aneta
2 Pokorná, Anežka
20 Pokorná, Anna
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