Posouzení zatížení daní z příjmů fyzických osob u vybraných typů poplatníků s příjmy ze závislé činnosti

Abstract

The bachelor's thesis aims to assess the tax burden of selected taxpayers with income from dependent activities using formulas for calculating the effective and gross tax rate and tax savings in the conditions of 2024. The work describes the calculation methods together with the legislative text of the Act of the Czech National Council on Income Taxes. The tax burden is assessed for model types of taxpayers with income from dependent activities on a monthly and annual basis, when the change in the amount of the taxpayer's tax burden is examined with a changing amount of taxpayer income and the results are compared between taxpayers.