Slevy na dani z příjmů fyzických osob
| Title in English | Personal Income Tax Reliefs |
|---|---|
| Authors | |
| Year of publication | 2014 |
| Type | Article in Proceedings |
| Conference | Právo, obchod, ekonomika IV |
| MU Faculty or unit | |
| Citation | |
| Field | Law sciences |
| Keywords | Personal income tax; tex relief; lump sum expenses |
| Description | The aim of this paper is to point out the possibilities of the personal income tax reducing, especially using personal tax reliefs. In this context, it is necessary to mention possible lump sum expenses of entrepreneurs while constructing the personal income tax base concerned with incomes from self-employment. The contribution will be based on the hypothesis that the use of lump sum expenses has both legal and economic an impact on the application of tax reliefs. |
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