Vývoj zdanění zaměstnanců v České republice v letech 2006 – 2011

Abstract

This diploma thesis focuses on the development of employees tax in the Czech republic in the last five years. The first part of the thesis explains the different categories of tax, taxes on personal income. The second part discusses changes in the taxation of employees in each year and describes the vision of the government on taxation of employees in the future. In the third part is taxation of Czech employees compared to taxation of employees in Slovakia and Austria. The thesis aims to provide a comprehensive overview of development in the taxation of employees in the Czech Republic in the years 2006 - 2011, with practical examples the thesis shows the impact of legislative changes to the tax liability of employees and to design a way of taxing employees.