Abstract
The aim of this paper is to perform analysis if it is possible to apply the tax expenditures in the case of the income reached by dependent activity (employment). The application of the expenditures in the case of such income is not permitted pursuant to the positive law but the relevant thoughts about permission of the possibility to apply the tax expenditures in the case of the income reached by dependent activity appeared in the recent last years.
The most interesting discussed form concerning the application of this expenditures was in the flat rate amount. The authors of this paper deal with the historical proposals and the comparation with foreign legal systems and they propose their own alternatives how this kind of expenditures shall be take into account by the new act on personal income tax.