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National Repository of Grey Literature 1 records found  Search took 0.00 seconds. 
Analysis of the application of lump sum expenses
 Dudová, Tereza ; Finardi, Savina (advisor) ; Kábelová, Lucie (referee)
The thesis deals with the analysis of the application of lump sum expenses, their development in the Czech Republic and the subsequent comparison of the application of these expenses in selected countries. Firstly, it is focused on the analysis of the development of lump sum expenses in the Czech Republic depending on the development of revenues from personal income tax from tax returns. In this context it also shows the number of taxpayers applying lump sum expenses from 2005 to 2015 on data provided by the General Directorate of Finance. The second part of the thesis is focused on international comparison. The rules for the application of lump sum expenses in individual countries are analyzed and then these estabilished rules are used to determine the tax base and to calculate resulting personal income tax.
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