The Taxation of IKE and IKZE as the Forms of Accumulating Resources for Retirement and Tax Planning
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Abstracts
EN
In the article the tax effects of „IKE” and „IKZE” were presented. The areas of tax risk concerning the use of „IKE” and „IKZE” in the Personal Income Tax were given. The tax avoidance instruments by using „IKE” and „IKZE” were discussed.