Posouzení variant zdanění příjmů fyzických osob u vybraných typů poplatníků

Abstract

Income tax is a shared tax, so it is an important source of revenue for the state as well as for regions and municipalities. The bachelor thesis is focused on the comparison of different variants of taxation of personal income, according to the legislation valid since the 1st January 2023. The first two chapters are focused on the theoretical description of the issue. The last chapter is the practical part of the thesis, which is focused on the comparison of the tax burden, using different variants of taxation of income from self-employment. Based on the tax burden calculations for the model taxpayers, conclusions were drawn.