Analýza institutu slev na dani a jeho vliv na daňové zatížení fyzických osob

Abstract

The thesis focuses on the issue of personal income tax, specifically on the tax reliefs and tax benefits. The aim is to evaluate the impact of these tax reliefs on the tax burden of the natural persons. The evaluation is first carried out using the comparison method and then using the statistical analyses. The essence is then to assess to what extent the taxpayers' tax burden is influenced by the tax reliefs. The thesis is divided into theoretical and practical part. The theoretical part defines the context for developing the practical part and the basic structural elements of the tax are listed here including the determination of tax liability. In the practical part, first model situations for taxpayers with different tax reliefs are created and their tax liability and effective tax rate is compared. In the next part, selected statistical methods are used to illustrate the relationship between tax burden and tax reliefs, using data of the taxpayers in the Czech republic from 2011 to 2023. The methods used are correlation analysis and regression analysis. Finally, the results of the thesis are summarised and tax optimization options are proposed.