Spravedlivé zdanění příjmů fyzických osob

Abstract

The diploma thesis deals with the issue of natural person income taxation, its system and development in the Czech Republic. The aim of the thesis is to analyse the development of tax liablity in the past years, to predict a possible development in the future and to present own suggestions for changes in the taxation system. A comparison of taxpayer´s tax burden by way of efficient tax rates indicators of individual time periods has been developed; main changes that took place and that are planned for following years have been outlined as well. The author of the thesis has suggested a concept of changes where the outcome is to achieve a fairer taxation and simplify current complex tax rules. Examples shown in the thesis present an impact of the particular changes in connection with individual taxpayer cases. The theoretical part is focused on the economic perspective of taxes, history, origin, classification and basic terms on the one hand and on natural person income taxation issues defined by the law on the other one, which are substantial for the whole orientation in this particular field.