Bakalářská práce / info:eu-repo/semantics/bachelorThesis
Osoba oponující práci:
Aim of the bachelor thesis is children's tax credit in the Czech Republic. The main focus of this thesis is to find out what is the influence of the children's tax credit on taxpayer's tax and on taxpayer's effective tax rate. At first, there is described the development of children's tax relief in the Czech Republic, the children's tax credit in 2014 and the children's tax credit in 2015. A comparison of differentiated and undifferentiated children's tax credit and theirs influence on tax or tax bonus and on effective tax rate are described by the model situations in the second part of thesis. In the last part of thesis, there is description of tax relief in the Czech Republic neighbouring countries. These tax reliefs are compared by using several tables with the children's tax credit in the Czech Republic.
childrens tax credit in 2015; childrens tax credit in 2014; effective tax rate; tax bonus; tax