Home > Search Results: keywords:"flat-rate basis"
Search:
Search Tips :: Advanced Search
Search collections:
Sort by: Display results: Output format:
National Repository of Grey Literature 1 records found  Search took 0.00 seconds. 
The Income Taxation of Individuals in The Czech Republic and Slovakia
 JÁNOVÁ, Veronika
The aim of thesis was to evaluate aspects of a single rate personal income tax in the Czech Republic in comparison with the experience of Slovakia. The work is focused on the method of calculating the personal income tax and what effect it had on the amendment of the Income Tax Act of 2007. In the theoretical part of thesis is to present the issue of taxes in the Czech Republic. Recovery of available literature and Internet resources listed in the literature. In drawing up the practical part of the work I was based on theoretical knowledge referred to in literature research. As entrepreneurs, as natural persons, not under the Act to publish information about the company and do not like to provide sensitive information to foreign persons, in the example is based on modified date not listed companies, on which calculations were made. First is an example of calculated rolling force for progressive manner as the income accruing to the tax year 2007, before the amendment of the Income Tax Act No. 261/2007 Coll .. Later on the same example applies the uniform rate of income tax imposed FOR amendment of the Income Tax Act No. 261/2007 Coll .. These two calculations are described and evaluated. At the end of the work are summarized evidence to which I have in my thesis and was compared with experience in Slovakia.
Detailed record

Interested in being notified about new results for this query?
Subscribe to the RSS feed.
Digital Repository :: Search :: Submit :: Personalize :: Help
Powered by Invenio v1.1.2
Maintained by admin.invenio@techlib.cz
This site is also available in the following languages:
Česky  English