Paušální výdaje v ČR a v EU

The thesis deals with common characteristics of lump-sum expenses in the Czech Republic, their development, current status, possible future changes and the subsequent comparison in chosen European Union countries. In the first part, the thesis focuses only on the Czech Republic where are described current events including description of advantages and disadvantages. Furthermore, there are stressed individual amendments which influenced lump-sum expenses and contributed their development in past years. Second part of the thesis explains lump-sum expenses in selected countries, specifically in Slovakia, Poland and Austria. Setting of lump-sum expenses and the system of personal income tax of selected countries are compared by examples with Czech modification. The examples show different tax duty in compared countries if lump-sum expenses are used. Benefits of lump-sum expenses are in compared countries similiar. However, the conditions of their use is the most advantageous in the Czech Republic.