Postavení daně z příjmu fyzických osob v daňovém systému ČR

Abstract

This paper describes the tax system in the Czech Republic, its history, tax reform in the past and the present tax system in 2010 - 2011. Pays the tax on personal income, he finds the subject of tax revenue which individuals are exempt from this tax, what are the different tax bases by type of income. It also describes what items are deductible and which items decrease the tax base. The last chapter describes the national income tax on personal income in the years 2005 - 2009 and then compares the returns of these taxes in the state budget and budgets of municipalities and counties.