Persons at MENDELU
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Basic information about a final thesis
|Type of thesis:||Bachelor thesis|
Point taxation of married couples and its impact on tax burden
Written by (author):
|Thesis supervisor:||prof. Ing. Danuše Nerudová, Ph.D.|
|Mgr. Jana Jeřábková|
|Final thesis progress:||Final thesis was successfully defended.|
Additional informationAdditional information about the final thesis follows. Click on the language link to display the information in the desired language.
Language of final thesis:
Title of the thesis:
|Point taxation of married couples and its impact on tax burden|
|This bachelor thesis is focused on questions of an income tax of a natural persons with point taxation of married couples. The main target of this work is to evaluate an advantageousness of this system and what are families having maximal profit from this system. Further, I compared taxes paid using point taxation of married couple and taxes paid according to new revision of Public Finance Act effective from 1.1.2008. This thesis is divided into two parts -- theoretical and practical. In the first part the basic connotations are formulated, impacts on real cases is presented in the second part.|
|Key words:||point taxation of married couple, deductible item, tax abatement, non taxable part of a base, personal income tax|
To display the final thesis assignment form click on the Display the final thesis assignment form icon. The following icons - Final thesis, Thesis appendices, Supervisor's review, Opponent's review - relate to the final thesis and can be downloaded. They could be displayed on condition they have been inserted and are available publicly.
|Thesis assignment unlimited|
If you wish access parts of thesis with postponed release, please contact the user prof. Ing. Danuše Nerudová, Ph.D..