Komparace daňové povinnosti vybraných poplatníků osobní důchodové daně v podmínkách České republiky

Abstract

The bachelor thesis focuses on taxation of income from dependent aktivity and income from an independent activity. This thesis characterizes the tax and its properties and function. Furthermore, the thesis describes the personal income tax and its structual elements. The next part of the thesis defines the procedure of determinig the tax liability of selected taxpayers. The last part includes calculation of tax liability of employee and entrepreneur in three different model situations. In model situations, taxpayers are allowed to claim various tax allowances, in the form of non-taxable parts of the tax base and tax reliefs. Tax liabilities are then assessed and compared. Based on the results found, the tax burden of an entrepreneur was founded lower than the tax burden of an employee. The difference in the tax liability of selected taxpayers is caused by more favorable conditions for entrepreneurs when determining their tax base and the possibility of using flat-rate tax.