Posouzení dopadu změn v legislativní úpravě daně z příjmů fyzických osob na vybrané typy poplatníků

Abstract

This diploma thesis deals with the assessment of the impact of changes in the legislative regulation of personal income tax on selected taxpayers. The aim of the thesis is to assess the impact of changes in the legislative regulation of personal income tax on selected types of taxpayers with income from employment in the Czech Republic. The assessment of the impact of the changes is carried out using a microeconomic indicator of the effective tax rate, quantifying the extent of the tax burden on personal income taxes under the current legislation of the Czech Republic. The first part of this paper first defines key concepts in the field of tax issues and then focuses on the description of the personal pension tax. The next part is devoted to the legislative regulation of this tax in the selected period and its changes. The practical part analyses the impact of these changes on model types of taxpayers in selected years in the Czech Republic. In order to predict the impact of future changes in the tax burden on the taxpayer, a sensitivity analysis of selected parameters of the personal income tax is performed in the final part of the paper. Based on the calculated values, the conclusions were that some changes have a greater impact on the tax burden than others, and some changes are mutually exclusive or mutually supportive. Changes that noticeably affect all income groups are noted in the areas of tax base design, tax rate and tax benefit level. These changes have the greatest impact on the tax burden of selected types of taxpayers.