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Real amount of flat costs of gainfully employed persons
 MAKOVÁ, Andrea
This Diploma thesis called ``Real amount of flat costs of gainfully employed persons`` focuses on the amount of flat costs, the possibilities of cost claims and their advantages. The purpose of this thesis is to analyse the differences between the amounts of income tax of a physical entity by calculating with flat costs (costs by percentage of income) and by calculating with real costs (costs of achievement, assurance and maintenance of taxable incomes). The theoretical part describes the Act No. 586/1992 Coll. on Income taxes, especially the terms and definitions used in this Act. Next part of this thesis refers to the development of flat costs and conditions of cost claims. The final part of this thesis consists of the Slovak and the Austrian version of tax legislation regarding flat costs. The practical part of this thesis contains my analysis of the development of collection of income tax of physical entities within the Czech Republic. I have focused primarily on South Bohemia and have compared the number of taxable persons and the extent of flat costs usage. Concrete examples are stated at the end of this part.
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