Analýza vývoje daně z příjmů fyzických osob v České republice

Abstract

This thesis focuses on the assessment of the tax burden on average, minimum and above-average wage earners from 1993 to the present. The sub-objective of this thesis is to propose an alternative way of taxing employees based on the findings. In the theoretical part of the thesis, the tax system of the Czech Republic is described with a focus on the tax on personal income from employment and its historical development. The practical part describes and graphically illustrates the obtained results. The thesis concludes with a presentation of the alternative method of taxation, including a quantification of the impact on the tax burden of selected employees.