Persons at MENDELU

This page displays all publicly accessible information about the desired person. Some information about the person's occupation and offices may be hidden.

prof. Ing. Danuše Nerudová, Ph.D.
Identification number: 1304
Academic staff - university professor - Department of Accounting and Taxes (FBE)
Rector - Mendel University in Brno
Externí oponentka IGA - Faculty of Forestry and Wood Technology (MENDELU)

Final thesis          Publications
Bodies     Supervised theses     Conferences

Basic information

Basic information about a final thesis

Type of thesis: Bachelor thesis
Thesis title:
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 information

Additional information about the final thesis follows. Click on the language link to display the information in the desired language.

Language of final thesis:

Czech        English

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

Display and download files

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.

Parts of thesis with postponed release:

Thesis assignment unlimited

If you wish access parts of thesis with postponed release, please contact the user prof. Ing. Danuše Nerudová, Ph.D..