Systém zdanění fyzických osob v České republice

Abstract

The thesis is possible to divide into two main parts: theoretically and practically. The theoretically part deal with basic terms of tax terminology, it describes tax history and tax system of the Czech republic since origin till to the present and define tax harmonization in the income taxation area. Practically part mainly deal with personal income tax development since 1993 till to the present. This part describes each modifications in the basic elements of tax practice and shows, in case studies, the effects of essentials changes as it was or implementation of one tax rate for individuals.