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National Repository of Grey Literature

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Daňové úlevy na dani z příjmů fyzických osob v České republice a ve vybraných zemích Schrecková, Adéla ; Marková, Hana (advisor) ; Kohajda, Michael (referee) Tato práce se zaměřuje na daňové úlevy v oblasti daně z příjmů fyzických osob. Popisuje přitom nejprve základní konstrukční prvky daně z příjmů fyzických osob, dále pak jednotlivé druhy úlev spjatých s touto daní a jejich dopad na finální poplatníkovu daňovou povinnost. V dalších částech práce nalezneme aktuální právní úpravu jednotlivých úlev v České republice, dále pak ve Francii a Kanadě. Podrobněji jsou rozebírány především podmínky uplatnění a výše uplatnitelných částek. Detailed record

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