Vývoj nezdanitelných částí základu daně a slev na dani z příjmů fyzických osob v České republice

Abstract

This thesis is focused on a comparison and an analysis of development of non-taxable parts of tax basis and a tax reduction within the years 1993 – 2015. The first part is focused on familiarisation with the income tax of natural person, the concept explanation to the readers and the description of the theory. The second part is dealing with the development itself during the years 1993 – 2015. The third part comprises the calculation of tax obligations of fictional taxpayers in the Czech Republic and European Union countries, their comparison, the analysis and the evaluation based on the detected results.