Legal Aspect of Income from Capital Assets Taxation - Tax Optimization

This master thesis named "Legal Aspect of Income from Capital Assets Taxation - Tax Optimization" in principle analyzes domestic (Czech Republic) legal regulations referring to income taxation in a way of picking up the most convenient regulations for selected kinds of capital assets in order to achieve the lowest taxation possible in favor of an investor. In order to be able to come to a conclusion on a legal aspect of income from invested assets taxation, it is first necessary to sufficiently use knowledge from such areas as economics and investing for the purpose of describing cases that we are going to further scrutinize. We will finally use the analyzed results to decide upon such approaches to income taxation that will give us the lowest taxation possible. In this thesis we primarily consider taxation of natural persons (non - entrepreneurs), entrepreneurs (including legal entities) are considered marginally. The purpose of this thesis consists in coming to a conclusion on what approach to investing and making a profit from invested money to take in order to be burdened with the lowest taxation possible. Each of the case porfolios (further presented) has its own evaluation on effectiveness of taxation methods used in the given portfolio. An overall (final) conclusion for the whole thesis...