Vývoj daně z příjmů fyzických osob a vliv ve veřejných rozpočtech

Abstract

The bachelor thesis deals with the development of personal income tax for the period of 2013 - 2017 in the Czech Republic. The main objective is to analyze the possibilities of optimizing the tax burden of personal income tax on taxpayers with different income and to assess whether the tax burden has affected more employees or self-employed persons in the monitored period. The partial objective is to assess how the evolution of the tax rate affects the level of public budget contributions.