Vývoj daně z příjmů fyzických osob v České republice

Abstract

The aim of this thesis is to highlight the evolution of taxes on personal income in the Czech Republic between 1993 and 2010, and how significant changes in the tax area occurred.

In the first part of the couple větimi mention the early establishment of the first ancestors of income tax. Furthermore, they already follow the development of the tax itself. I focus on the most important changes in the taxation of personal income, such as: the introduction and re-dissolution of the joint taxation of spouses, introducing a single tax rate, the introduction of super-gross wage, changes in the values of non-taxable amounts and tax credits.

The second part is devoted to general explanations of the most fundamental concepts in the current income tax treatment of individuals. For example: the subject of taxes, the taxpayer, income osovobozené tax, the tax loss or tax return, and more.

The third section is divided into as into two parts. In the first part I try to use practical examples to point me in the development of selected changes in practice. The second part is devoted to the draft measure, which would reduce the tax burden on individuals, on the other hand, what other methods would increase the state budget.