Vývoj daně z příjmů fyzických osob v České republice od roku 1993

Abstract

The object of the thesis "Development of Personal Income Tax in the Czech Republice since 1993" is to suggest possible changes in the taxation of income from employment on the basis of analysis of the development of tax on personal income from 1993 to the present. The first chapter is about defining tax, tax function, its properties, the structure of the tax, and its collecting. The second chapter focuses on the historical development of tax of personal income. The practical part analyzes the tax changes using calculations and graphs and there are also mentioned my own proposals.