Analýza progresivity osobní důchodové daně v České republice

Abstract

The main goal of the diploma thesis was to carry out the analysis of the personal income tax progressivity in the Czech Republic. The progressivity was measured on the basis of the interval indicator using the progressivity formule of the average rate and the tax duty. The analysis was conducted on six tax payer types with different social and income situations in the yers 2004 - 2009. The thesis included chapters which started with characterization of the tax and its distribution. This was followed by the definition of the personal income tax and the approach to measuring of the tax progressivity. The next chapter was dedicated to the description of the individual income tax and the actual tax legislation regarding this tax. In the last chapter the progressivity was analysed on the basis of the annual average gross wage of different tax payer types in individual years and the causes of the progressivity curve shift on the vertical and horizontal axes were determined. The result of the complete analysis is that the tax is progressive for all tax payer types. The significant legislative changes which were introduced in 2008 lowered the tax burden expecially for tax payers with higher incomes.