Vývoj daně z příjmů fyzických osob v České republice

Abstract

The objective of the thesis is to analyze development of tax on personal income in the Czech Republic with a focus on tax rate from 2007 to the present. Furthermore, propose changes to the taxation of individuals, based on the analysis and selection of election programs of political parties. The content of the thesis is to characterize the tax on personal income tax, development tax rates in selected years, analysis of current electoral programs of political parties in relation to tax on personal income. The thesis also analyzed the development of the calculation of net earnings and introduced own proposal changes to the tax on personal income.