Daňová progresivita u daně z příjmů fyzických osob

Abstract

This thesis deals with the basic theory concerning the personal income tax. There is also introduced legislation of income tax on individuals for 2011 with its changes valid for 2014. Finally, the practical part presents the analysis of tax progressivity of the income tax on individuals. The progressivity of the tax in the valid tax adjustment is listed and the change from proportional to progressive tax rate together with its impact on the state budget revenue is analyzed.