Posouzení zatížení osobní důchodovou daní u vybraných typů poplatníků v ČR

Abstract

The bachelor's thesis dealt with the assessment of the tax burden of selected taxpayers in the conditions of the Czech Republic in 2024. The aim of the thesis was to assess the tax burden of personal income tax for model taxpayers who have income from dependent activity and income from self-employment, so it was about employees and self-employed persons gainfully employed. The bachelor's thesis was divided into a theoretical and a practical part. In the theoretical part, personal income tax was defined, and the legislative regulation of personal income tax in the Czech Republic was described. In the practical part, the monthly tax prepayment, and the annual tax liability for the year 2024 were calculated for model taxpayers A, B, and C, who have incomes according to Article 6 of the Czech Income taxes Act. For self-employed individuals X, Y, and Z, who have incomes according to Article 7, as well as income from capital assets according to Article 8 and rental income according to Article 9, the tax liability was also calculated regarding tax optimization. Based on the calculated tax values and tax burden, which was assessed according to the proportion of tax to income, conclusions were subsequently stated.