Analýza vývoje hodnot daňových úlev u daně z příjmů fyzických osob

Abstract

This bachelor thesis deals with the analysis of the development of tax relief values for personal income tax. The aim was to find out how the nominal value of tax rebates and tax benefits developed from 2006 to 2022. The first part of the thesis, Chapter 2, deals with the explanation of the tax system of the Czech Republic, the characteristics of the tax and the details associated with it. The third chapter focuses more specifically on personal income tax, which discusses concepts such as taxpayer, tax base, partial tax bases and tax rebates (also tax benefits). To meet the goal of the work is the analysis and graphic processing of the development of tax rebates. An important part is also the dependence of the development of nominal values of tax rebates (or tax benefits) using correlation analysis (Pearson's correlation coefficient). The additional subchapter deals with the comparison of the tax burden of employees and entrepreneurs in model situations.