Analýza daňového zatížení zaměstnanců v České republice

Abstract

The aim of the thesis is to analyze the theoretical and practical aspects of the tax burden on employees' wages in the conditions of the Czech Republic. Another aim of the thesis is to evaluate the impact of selected changes in the legislation regulating the issue of taxation of income from dependent activity. The first and second chapters define the theoretical part of the issue. Within the practical part, this issue is solved by individual calculations of tax loads in different conditions of given taxpayers and their comparison. The final part make comparisons of the tax burden with minimum wage, average wage and twice the average wage from 2012 to 2016 using the comparison and correlation analysis method. Based on model examples, it is determined how the taxpayer can reduce or optimize his tax liability.