Vývoj daně z příjmů fyzických osob v České republice

Abstract

The bachelor’s thesis is focused on the topic of personal income taxes in the Czech Republic specifically in the terms of legislation. The objective of the theoretical part of the thesis is a description of historical development of personal income taxes in the Czech Republic. Historical background and current situation are described. It also includes an outline for taxation future, which is based on a tax reform planned by Czech government. This reform will into force in 2015. Furthermore it includes an analysis of taxation of individuals of French citizenship, describing personal income tax items and tax calculation. The analytically practical part of the thesis consists of two usage cases. The first case deals with determining how significantly the planned reform will affect specific groups of individuals. The second usage case analyzes the complexity of personal income tax calculation in both countries. Partial objective of the practical part of the thesis is an identification of appropriate taxation rules in the Czech and the French model. The result is a recommendation of uniform European taxation rules for personal income taxation.