Vývoj daně z příjmů fyzických osob v ČR v kontextu zdanění různých typů poplatníků

Abstract

One of the key taxes from the tax system of the Czech Republic is natural and legal person income tax.

The subject of the bachelor thesis is the income tax of the natural and legal person from the self-employed activity and an income tax from the gainfully employed.

Since the tax system of the Czech Republic is not completely simple for orientation, there is an effort to point out the evaluation of the rate of tax burden for taxpayers.

The aim of the bachelor thesis is evaluation of the development of the natural person income tax in the context of taxation of various types of taxpayers, following the hypothesis (H1), thanks to which it will be possible to assess the taxation of the income of employees and self-employed persons.

Model examples work with taxpayers on the level of the minimum wage, as well as with taxpayers with incomes in the height of the average wage, also with the taxpayers with the incomes above-average. All of them are compared with the self-employed persons.

After evaluation of the level of the tax burden is found that taxpayers, who work on the level of minimum wage, do not have positive tax liability during followed period.

Taxpayers who have an income at the level of the average wage, will again not pay any income tax.

Employees with above-average incomes, will be the most affected by the tax burden.

Based on these results, the is confirmed hypothesis, which was set in the introduction, that the taxation of the employees is generally higher than the taxation of the self-employed people.