Publikace na Matematicko-fyzikální fakulta, Právnická fakulta |
2010
Abstrakt
In this chapter readers can find fundamental information about the system of taxes in the Czech Republic at the beginning and more concrete information about taxation of incomes of natural persons in the last part. The article starts with some theoretical issues from the Czech financial law theory and then brings overview of taxes in the Czech Republic with basic specification of structural components of each of the taxes and some important or interesting specific aspects of these taxes.
At the end of the article the reader can find an example of personal income taxation.