Vývoj daně z příjmů fyzických osob ze závislé činnosti v České republice

Abstract

In the thesis is analysed the development of personal income tax from employment in the Czech Republic in 1993 - 2013. Firstly was the tax defined theoretically and summarized its development before 1993. Then was carried out an analysis of changes in the law on income tax in 1993 - 2013and these changes were also applied to income from employment at the minimum wage, average wage and quintuple of the average wage. It was also described the government's proposal to tax reform and designed my own recommendations on possible changes in the personal income tax from employment.