Browsing by Author "Hamplová, Veronika"
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- ItemAnalýza metod pro stanovení základu daně z příjmů fyzických osob(Technická Univerzita v Liberci, 2012) Hamplová, Veronika; Horák, JosefThis thesis deals with analysis of the methods for determination base of income tax for physical person. In the theoretical part is firstly characterized who entrepreneur - physical person is and under what circumstances can do a business in the Czech Republic. Then are described a various methods of recording, both accounting and tax evidence and method of application of the lump-sum expenses, characteristics of the main differences between them and their administer requirements. Theoretical knowledge is then applied to a specific business case of an enterpreneur, who keeps for the taxable period 2011 tax evidence. This option will be compared with the method of the lump-sum expenses and will be enumerated specific tax consequences. Subsequently, the tax will be performed in the development of three different entrepreneurs in the use of tax evidence and lump-sum expenses for the taxable period 2007 - 2011.
- ItemAnalýza metod pro stanovení základu daně z příjmů fyzických osobHamplová, Veronika