Komparace daňového zatížení fyzických osob v České republice v letech 2020 a 2021

Abstract

The topic of this thesis is "Comparison of Tax Burden of Natural Persons in the Czech Republic in years 2020, 2021 and 2022". The theoretical part consists of a description of tax theory and system in the Czech Republic and a detailed characterization of income tax. The practical part analyzes the tax impacts for individuals, which were divided into groups according to the type of income of the taxpayer, the region in which he lives, his education, in which field he works, in accordance with the philosophy of the Information System on Average Earnings. Then the thesis compares their obligations and through the inclusion of non-taxable parts of the tax base proposed method of minimizing these levies.