Daňový a odvodový systém pracovně-právních vztahů v České republice

Abstract

The subject of the thesis "Tax and Levy System of Labor-Law Relation in the Czech Republic " is to analyze the development of taxation of employment income and the amount of social security and health insurance since 2007, focusing on the years in which there are any significant changes until 2015 , and propose the optimal method of taxation of income from labor relations on the basis of the analysis results. The first chapter focuses on the characteristics of social security and its development since 2007. In the second part is theoretical description of the personal income tax from dependent activities , including changes in 2014 and 2015. Practical part in are made calculations of net wages and charges imposed on employees in 2007, 2008 , 2013 and 2015. Calculations are analyzed and based on the compiled custom design for personal income tax from dependent activities , which is based on the principle of progressive tax rates . At the same time , this proposal is compared with the calculation of net income this year to improve the possibility of comparison.