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Tax Optimalization of The Business Subject
KOJANOVÁ, Linda
This B.A. deals with the tax optimalization in a chosen business subjekt. The Czech Republic offer several ways to legally reduce tax liability. The aims of this B.A. is minimalize tax lability of the natural person income tax. The practical part includes seven possibilities of tax optimalization and their combinations: admissible tax costs versus lump costs, cooperative person, namely superannuation scheme allowence, personal life insurance allowance, taking advantage of the tax allowance in connection with reduced working capacity employees and tax relief for granting donations, straight line depreciations versus accelerated depreciations.

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