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Efficiency of deduction of interest on housing loans
Korandová, Anna ; Slintáková, Barbora (advisor) ; Klazar, Stanislav (referee)
The diploma thesis is dedicated the indirect tax aid in housing policy, which is represented mainly by subtracting the interest paid on housing loans from the tax base on personal income. The main objective of this thesis is to analyze the effect of deduction of interest on loans to the financing on housing on the size of tax obligations the fictitious taxpayers. The partial objective is to find out the awareness of individuals about the tax deduction of interest on loans and its use.

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