Posouzení zatížení daní z příjmů fyzických osob u vybraných typů poplatníků

Abstract

Personal income tax is an important tax and this paper is devoted to this tax. The aim of this bachelor thesis was to identify and compare the burden of personal income tax on selected types of taxpayers in the conditions applicable for the year 2024. The selected types of taxpayers were taxpayers with income from employment and with a combination of different types of income, who may be at different stages of life. The first theoretical chapter of the thesis characterised and described the personal pension tax. In the second theoretical chapter, was described the legislative regulation of the personal income tax in the conditions of the Czech legal system valid for the year 2024. In the practical-application part of the thesis, the tax liability was calculated and the tax burden on taxpayers in individual model situations was assessed. In the first part, model taxpayers with earned income, who may be at different life stages, were examined to see how deductible items and tax credits affect the tax burden of the taxpayer. In the second part, the tax burden of taxpayers with diversified incomes was analysed, and it was found how different ways of determining the partial tax bases affect the tax burden of the taxpayer. This section concluded by a comparison of taxpayer tax burdens and an overall summary of the findings.