1000 řešení 3-4/2025 Daňové výdaje, ZDP po novele, Dohody a zdravotní pojištění

The publication is divided into chapters on Tax and Non-Tax Expenses, Income Tax Act after the Amendment, Agreements and Health Insurance, Taxes in Practice, Accounting Procedures, and Employment. The Income Tax Act is not entirely correct in stating that it is a tax on income. In reality, it is a tax on the tax base, as confirmed by § 16 paragraph 2 and § 21 paragraph 1 of the Income Tax Act, which establishes the calculation of income tax for individuals and legal entities...