Návrh na zrušení superhrubé mzdy a potenciální změny v aplikaci daně z příjmů fyzických osob

Abstract

The bachelor's thesis deals with the proposal to abolish the super gross wage and potential changes in the application of personal income tax and their effects. In the first part of this work, the theoretical basis for personal income tax is clarified. These theoretical findings are further used for the next section of the theoretical part of this thesis, as well as for the practical part of the thesis. In another theoretical part, a system of calculation, taxation and accounting of wages is processed. In the practical part, the resulting changes in the application of the tax and their impact are processed, both on taxpayers, on the payer and on the state budget. They are compared here on the average wage, on the minimum wage taxpayer and on the taxpayer with a wage of 48 times the average wage for two periods. Period of 2020, when super gross wages are the tax base for calculating net wages and period 2021, when the tax base is only the gross wage of the taxpayer.