Analýza dopadu změn v legislativní úpravě osobní důchodové daně pomocí vybraných ukazatelů daňového zatížení

Abstract

The object of the thesis ,,Impact analysis of legislative amendment of personal income tax by means of selected tax burden indicators” deals with the personal income tax. Personal income tax is one of the most important taxes of the present tax systems and its changes are very sensitively accepted by tax payers. The thesis is focused on analysis of legislative amendment of personal income tax performed in conditions of Czech Republic for select tax payer for the specific period from 1999 to 2010 by means of selected tax burden indicators. The work is divided into four main parts. The introductions deals main with the characterization of personal income tax. Next part of the thesis involves legislative amendment of personal income tax. Third part is focus on analysis tax statutory duty to quantify the impacts of particular changes and explore legislative changes of personal income tax with the use tax burden indicators. Main part is focus on sensitivity analysis on changes in tax calculation parameters. Finale part deals with summary recapitulation of important elements.