DVaP 5-6/2026 Optimalizace dan, Pojitn zdravotn, sociln, nemocensk Machek Ivan, Pelcl Ludk (2026)

Every income-tax payer aims to minimize their tax liability in the relevant tax period by making use of all provisions of the Income Tax Act that legally allow them to achieve an optimal income tax level without committing punishable tax evasion. The introduction of JMHZ also brings changes to a number of related legal regulations directly connected with payroll matters, including amendments governing social and health insurance and income tax. The contents are in Czech.