Vliv paušální daně na inkaso daně z příjmů fyzických osob a sociálního pojištění

Abstract

This thesis deals with the relatively new concept of lump-sum tax, which is one of the instruments of personal income tax. The aim is to demonstrate the impact of the lump-sum tax on the state budget of the Czech Republic by using appropriate methods on a sample of taxpayers. To achieve this goal are used real non-public data, provided on a personal request specifically for this thesis by the General Financial Directorate of the Czech Republic. Data are processed by the linear programming method and subsequently by the comparison method. In the conclusion, the final results of the analysis are formulated and indicate that lump-sum taxation is more beneficial for the state budget.