Dopady a důsledky změn ve zdanění fyzických osob

Abstract

The bachelor thesis is aimed at impacts and consequences of the changes in natural person´s taxation. The aim of the thesis is to describe and analyze the tax changes in the Czech Republic comparing the years 2020 and 2021 and those changes´ impacts on both tax entities and the state budget. In the thesis, there are selected changes of tax act analyzed for given periods, specifically focused on personal income tax payers. In the theoretical part, individual changes in the act are determined as well as the abolition of the super gross wage, implementation of flat-rate tax, changes in the amount of the tax credits, deductibles from the tax base; changes regarding the covid-19 pandemic. These changes are characterized in terms of legal regulation, risks to the state budget, but significance of those changes for individuals is also considered. In the practical part of the thesis, there are expected and real impacts of the changes compared, whether on tax subjects or on the public budget.