Analýza způsobů konstrukce základu daně pro příjmy ze závislé činnosti

Abstract

Bachelor thesis addresses the issue of income tax from dependent activities, more specifically focused on the analysis of ways of constructing the tax base for these types of income. The theoretical part is focused on the general distribution of taxes and the tax system of the Czech Republic, with a closer focus on the income tax from dependent activities and an analysis of the methods of construction of this tax. In practical terms, attention is drawn in particular to the issue of the tax burden and its further impact on the tax base on income from dependent activities, which also has a significant effect on the taxpayer. Using multi-criteria decision-making methods, the final part analyses in detail and proposes the choice of the ideal job based on the optimum tax burden on the taxpayer. Using a combination of all the described methods and supported by the theoretical part, the thesis identifies and compiles the individual methods of tax base construction and its further effects on the tax burden of taxpayers with respect to the current legal situation in the Czech Republic.