Acta academica karviniensia 2017, 17(1):55-64 | DOI: 10.25142/aak.2017.005

Rozsah využívání daňových úlev fyzických osob v ČR

Pavlína Kirschnerová¹, Jana Janoušková²

¹ Slezská univerzita, Obchodně podnikatelská fakulta, Univerzitní nám. 1934/3,733 40 Karviná, Email:kirschnerova@opf.slu.cz

² Slezská univerzita, Obchodně podnikatelská fakulta, Univerzitní nám. 1934/3,733 40 Karviná, Email:janouskova@opf.slu.cz

The paper focuses on tax relief individuals that are used to support other desirable public policy. They may represent hidden subsidies in the tax system, reducing tax revenue and complications in the administration. Analysis of tax reliefs is complicated because their uniform definition does not exist. They can mean deductions from the tax base (tax allowances), the tax relief or the tax credit, which reduce the actual tax liability. The aim of this paper is to evaluate the scope of use of tax reliefs, which are granted to individuals in the Czech Republic, in the form of non-taxable portion of the tax. Methodically, the research relies on the evaluation of secondary statistical data of the Czech Republic Financial Management and is based on aggregated data from tax returns filed for the years 2005 - 2014, which are statistically processed further.

Klíčová slova: individuals, tax, tax allowances, tax reliefs

JEL classification: D14, E62, H2

Vloženo: 24. listopad 2016; Přijato: 1. březen 2017; Zveřejněno: 30. březen 2017  Zobrazit citaci