Analýza dopadu změn sazeb daně z příjmů fyzických osob u poplatníka s příjmy ze závislé činnosti

Abstract

Michaela Broďáková Analysis of the impact of the changes in the rates at the personal income taxpayers with income of the employee

One of the most important parameters are personal spirits tax rates, which affect the amount of the tax burden on the taxpayer and therefore it is important to have a set of general conclusions that reflect what the impact on the taxpayer to change this parameter.

The main objective of bachelor thesis is to analyze the impact of changes in tax rates for personal income taxpayers with income from operations for the period 1993 to 2009. Introductory part of this work is focused on Personal Income Tax. The next part is devoted to describing changes in the legislative amendment to the tax rates for personal income. The application includes the analysis of the impact of changes in tax rates in selected years under the taxpayer. General conclusions of the impact of changes in tax rates on taxpayer are included in the final chapter of the work.