Povinné srážky z příjmů fyzických osob

Abstract

Bachelor thesis on the topic of Compulsory Deductions from Income of Individuals is done in order to compare the current state of legislation for direct deductions from income tax and future implementation of the Single Collection Point. The goal is to outline the issues, the implications of the introduction of the new Single Collection Point on the administrative burden by a government body that will lead to cost savings for taxpayers performance or the taxpayer. The work focuses on the analysis of existing and possible future modifications compulsory deductions from income and also the description of the organizational structure and organizational change. The practical part is illustrated on the case of the impact on net income of the taxpayer due to the introduction of the Single Collection Point.