Komparace paušálních výdajů při zdaňování příjmů fyzických osob ve vybraných zemích EU

The thesis is based on common description of lump-sum expenses of Czech Republic, their development, advantages, disadvantages and comparation with the other chosen states of European Union. The first part deals with description of lump-sum expenses in Czech Republic. In this part is also mentioned historical development, advantages, disadvantages, possibility of application, transition between types of expenses and future development of lump-sum expenses. The second part of the thesis mentioned brief description of the law structure of Slovakia, Poland and Austria. Also, there is briefly mentioned the system of the lump-sum expenses in these states. The third part of the thesis mentioned judication. Mostly is used the judication of the Supreme administrative court, although in one case was used the decision of the Constitutional court of Czech Republic. The fourth part is the last part of the thesis. There I create the examples of the tax calculation. The data used for these examples are model.