Analýza souvislostí daně z příjmů fyzických osob a sociálního pojištění v České republice

Abstract

This diploma thesis deals with the issue of individual taxation in the Czech Republic. The aim of the thesis is to analyze the connection between personal income tax and social insurance. The thesis is divided into theoretical and practical part. The theoretical part presents the definitions of tax and social insurance. The knowledge pertaining to this topic is also summarized. At the same time, the specifics of taxation of employees and entrepreneurs in the Czech Republic are characterized. The practical part analyzes the relationship among tax and premium insurance rates, tax base and tax deductions. The impact of minimum bases for entrepreneurs is also evaluated. In the end, possible changes in income tax and social insurance are evaluated.