Posouzení zatížení osobní důchodovou daní v ČR pomocí vybraných ukazatelů

Abstract

The aim of this thesis is to assessment of income tax burden of individuals at family types with income from employment by means of selected indicators in the years 2007 to 2012 in the Czech Republic. The theoretical part is first characterized personal income tax and approaches to measuring tax burden, briefly legislation of income tax of individuals and selected social benefits. In the application part is an assessment of the tax burden at family types by means of microeconomic indicators which are average income tax, average tax rate, average effective tax rate, marginal effective tax rate and net replacement rate.