Analýza dopadů znovuzavedení hrubé mzdy jako základu daně z příjmů fyzických osob v České republice

Abstract

The aim of this thesis is to analyze the impact of the reintroduction of gross wage as personal income tax base in the Czech Republic. At the beginning of the theoretical part of the thesis, basic concepts of tax theory are defined, with the main focus being on personal income tax, followed by the current legislation on personal income tax in the Czech Republic. In the practical part, two models of construction of the personal income tax rate are presented, through which the impacts of the change in the tax base are analyzed. The proposed options are firstly examined from the perspective of taxpayers, where possible changes in tax liability, net wage and tax burden are calculated and compared to the current tax adjustment. Tax progress and potential changes in income inequality are also analyzed. At the end of the practical part, both proposals are then analyzed from the state budget perspective – the potential differences in tax revenues, which can be caused by the change, are calculated.