Daov a nedaov vdaje 2026 Drgel Martin (2026)

This Czech-language book explains when an expense is tax-deductible and can therefore reduce the income-tax base, and when it is non-tax-deductible and has no such effect. In practical terms, the state contributes to tax-deductible expenses by waiving part of the tax on the reduced tax base, while non-deductible expenses are paid entirely from the taxpayers taxed income. In economic terms, tax-deductible expenses reduce the purchase prices of goods and services for entrepreneurs.