Vývoj daně z příjmů fyzických osob v České republice

Abstract

The aim of this bachelor thesis is describtion of development of taxes and subsequently the development of personal income tax since its introduction (by major tax reform in 1993) until present. The second part surveys the most important changes brought in by the amendments in this area. The conclusion compares the taxation of personal income in Estonia and Austria with the taxation of personal income in the Czech Republic. Furthermore there is outlined majority of the reforms proposed by the Ministry of Finance planned to be push through. These proposals should come into force in 2013.