Vývoj zdaňování příjmů ze závislé činnosti v České republice

Abstract

The aim of this thesis is in accordance with the legal laws valid from 1.1.2015 to summarize the theoretical aspects concerning the issue of personal income tax mainly dependent activities and their practical application on examples and comparing the tax burden on taxpayers in the time period of 2000 - 2015. The topic is discussed from both a theoretical and a practical point of view. The theoretical part is divided into two chapters, where in the first chapter there are explained in detail concepts related to personal income tax. The second chapter deals with the development of dependent activity in the Czech Republic since 1993. In the practical part is compared to the taxation of income from employment in the Czech Republic two different taxpayers in selected years in various heights wages and the impact of changes to their tax burden.