Analýza dopadu změn v legislativní úpravě osobní důchodové daně na poplatníka s příjmy z podnikání

Abstract

Taxes are the most important revenue for public budgets. The most important taxes, which are levied include personal income tax. The aim of this work is to assess the impact of changes made ​​in the law of personal income tax on selected taxpayer in the period 2005 - 2013 period. The theoretical part is a general description of the personal income tax and its structure. The following section describes the legislative regulation of tax on personal income and changes that have taken place in the period. In the practical part the issue of the impact of changes to a particular taxpayer and his tax liability. This part is sensitivity analysis and conclusion section is an assessment of the impact of tax losses and the minimum tax base.