Analýza daně z příjmů fyzických osob

Abstract

The thesis focuses on issues concerning natural person income tax. The content of the thesis deals with current legislation of natural person income tax in 2012 and summary of changes relating to natural person income tax since 2008. The changes are presented in the form of calculations. The thesis also deals with explanation of planned government reform of natural person income tax, contained in Act no. 458/11 Coll. to amend the laws relating to the establishment of a collection site and other changes in tax laws and insurance. The thesis expresses the recommended proposals for amendments to the natural person income tax. The aim of this thesis is to define natural person income tax and its related terms, to give an overview of changes in natural person income tax in the years 2008 - 2012, to present the possible future changes in natural person income tax, and to illustrate such issues in the calculations.