Vliv změn v legislativní úpravě daně z příjmů fyzických osob na vybraného poplatníka

Abstract

The aim of this thesis is an analysis of the impact of legislative changes of personal income tax law on a selected personal income tax payer within the Czech Republic. The first part of the thesis defines the notion of the tax, the tax function, and principal factors determining the tax system and requirements to be met by the current law system. Every law system, used in the given territory, has its specific tax structure therefore, the following sections include a classification and a brief characteristics of the most frequently established taxes. A separate section of this thesis is devoted to a personal assessment on income and its characteristics. The conclusion defines the most frequently used tools serving to the comparison in the area of tax theory. The second part of the thesis is devoted to legislative adjustment of personal assessment on income valid in the Czech Republic, determination of a taxpayer, the structure, methods of selection etc. It also focuses on the determination of enterprise revenue and other self employment activities. The third part of the thesis comprises the very analysis of the impact of legislative changes of personal income tax law on a selected personal income tax payer within the Czech Republic with the help of comparative indices of tax burden and effective tax relief. The analysis of the impact of legislative changes of personal income tax law on a selected personal income tax payer includes four periods of taxation - years 2005, 2007, 2008 and 2009.