Analýza vývoje daně z příjmů fyzických osob v České republice v letech 2015-2019 a jeho dopad na daňové zatížení poplatníků

Abstract

The subject of this thesis is the development of personal income taxation in the Czech Republic in years 2015–2019 and its impact on tax burden on taxpayers. The thesis is divided into three parts. The first part deals with current issues in taxation and with the Czech taxation system while focusing on the personal income tax. The second part is dedicated to the history of taxation and to the analysis of development of personal income tax in years 2015–2019. In the third part, impact of selected changes is evaluated by means of model examples.