Posouzení daňové povinnosti v případě osobní důchodové daně u vybraných poplatníků

Abstract

The aim of this thesis is to determine and assess differences in the tax liability of selected types of taxpayers within the framework of personal income tax in the Czech Republic over a defined period. Specifically, three tax periods are analysed, namely 2020, 2023, and 2024. The thesis is divided into two parts, namely theoretical and practical. The theoretical part defines the fundamental characteristics of tax, its functions, and the structural elements of personal income tax. It also describes the applicable legal framework governing this tax. The practical part analyses the tax liability of two model taxpayers, taking into account various forms of employment relationships, self-employment, and the possibility of applying tax reliefs and allowances. All calculations are conducted in accordance with the legislation valid for each selected year. The results are subsequently compared both between the individual taxpayers and across time. The conclusions indicate that the amount of tax liability is significantly influenced by legislative changes, while the form of employment does not play a crucial role in the calculation of the tax itself. However, differences in net income may arise due to varying conditions for social and health insurance contributions.