Vývoj zdanění zaměstnanců v České republice

Abstract

This bachelor thesis deals with the taxation of personal income, especially income from dependent activity, and its development in 2007 – 2012. The first chapter is focused on general characteristics of the czech tax system and the individual income tax. It also includes definitions of basic tax terms. The second chapter contains legislative changes that are directly related to the individual income tax. The third chapter continues the previous chapter and is its own practical example. The chapter also contains calculations of tax advance, net wage and some other indicators in 2007 – 2012. The tax is calculated at 3 levels of wage (minimal, average and premium) according to 4 different versions. They vary in number and size of applied tax reliefs and advantages. The chapter includes its own reform proposal in comparison with the government proposal. The purpose of this bachelor thesis is to map development of the individual income tax and suggest own reform.