1. Empirical Analysis of the Usage of Flat-rate Expenditures in the Czech Republic
- Author
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Švihlíková, Aneta, Klazar, Stanislav, and Brabcová, Pavlína
- Subjects
tax burden of individuals ,expenditures as a percentage of revenue ,příjmy ze samostatné činnosti ,daňové zatížení fyzických osob ,enforcement of flat-rate expenditures ,paušální výdaje ,výdaje stanovené procentem z příjmů ,self-employment income ,příjem z jiného podnikání ,uplatňování výdajů paušálem ,independent activity ,nezávislá činnost ,flat-rate expenditures ,income from other businesses - Abstract
The Thesis analyses extent of the usage of flat-rate expenditures in the Czech Republic with respect to taxpayers with self-employment income according to § 7 of the Act on Income Taxes and with rental income according to § 9 of the Act on Income Taxes. Based on the total number of taxpayers with incomes, who may use the flat-rate expenditures, and the number of taxpayers, who actually use them, the relationship between the legislative amendments of the Act on Income taxes in the years 2008 -- 2013 in the area of flat-rate expenditures and the frequency of the usage of flat-rate expenditures in individual years is investigated. These facts, considering the taxpayers with incomes according to § 7 of the Act on Income Taxes, are examined with respect to the type of their main activities. Particular attention is devoted to legal restrictions in 2013 and their impact on taxpayers based on the income level and on taxpayers claiming a tax deduction for a spouse without income and a tax benefit for a dependent child.
- Published
- 2015