Vyhodnocení vývoje daňového zatížení příjmů ze závislé činnosti v České republice

Abstract

The bachelor’s thesis analyzes the development of the tax burden from dependent activity in the Czech Republic over the period 2000–2025, depending on income level and the taxpayer’s social situation. The tax burden is measured using the effective tax rate, which is calculated for ten income levels expressed as multiples of the average wage and for different variants of tax allowances and tax credits. Through an analysis of selected tax reforms in 2008 and 2021, it is shown that changes in the tax structure had differing impacts across income groups. While the 2008 reform reduced the tax burden particularly for higher incomes, the 2021 reform led to a decrease across all income levels. Based on a linear regression applied to the 2012–2020 period, it is found that the effect of the basic taxpayer allowance decreased with rising average wages, with the strongest decline observed among lower-income groups, which increased their tax burden even in the absence of any legislative changes. Progressivity is also analyzed using the progressivity of the average tax rate, which shows that the source of progressivity shifted from the tax rate structure to tax credits and, after 2021, partially back to tax rates. Based on the evaluation of the development, recommendations are made to address the identified weaknesses in the tax system during the observed period.