Daňové zatížení fyzických osob se zaměřením na daň z příjmů

Abstract

The subject of this thesis is the issue of the income tax of natural persons. The thesis is divided into two parts, theoretical and practical. The objective of the thesis is to theoretically define the income tax of natural persons and to practically demonstrate its calculation in fictitious households and subsequent optimization of tax obligation. Further, calculation of insurance premium for the health insurance and social security is demonstrated.