Změny v aplikaci daně z příjmů fyzických osob v souvislosti s návrhem na zrušení superhrubé mzdy a jejich dopady na zaměstnance

Abstract

The aim of the bachelor's thesis is to analyze the impact of the most significant changes in the legislative regulation of personal income tax from dependent activities, especially in connection with the abolition of super-gross wages through the indicator of the tax burden. Changes are examined using methods of modeling, analysis, comparison and deduction in terms of impacts on employees in specific cases. The first part of this work explains the characteristics and calculation of income tax. The following section then deals with a theoretical description of the changes that became valid on 1. January 2021. In the following chapter, the situation in 2020 and 2021 is shown on model examples of selected taxpayers, while the facts are analyzed. The most fundamental change, and thus the abolition of the super-gross wage, is examined in detail from several angles when calculating the amount of income tax. From the following findings were deduced the circumstances, how these examined changes had impacted on the amount of taxation and the amount of net pay of taxpayers.