Analýza progresivity osobní důchodové daně v podmínkách České republiky

Abstract

The objective of the thesis is an analysis of the progressiveness of the personal income tax in the Czech Republic from the year 2000 to 2009. The first chapter entitled “Characteristics of Personal Income Tax” deals with the characteristics and classification of taxes using OECD methodology in general tax system. The fundamental part of the first chapter deals with the personal income tax. The second chapter entitled “Tax Principles and Approaches to Measuring progressiveness of Taxation” focuses on clarifying the basic tax principles especially the principle of tax equity and efficiency. The second part of the chapter deals with the basic approaches to measuring of taxation progressiveness with the emphasis on indices of interval and global tax progressiveness. The third chapter deals with the legislative adjustment of individual income tax in the Czech Republic. At first it focuses on defining individual income tax taxpayers and the subject of the tax. The clarification of the principles of the formation of the tax base, the calculation of tax liability and the adjustment of the tax base, individual income tax rates specification and possibilities of adjustment of the final tax will be dealt with in the following part of the chapter. The conclusion deals with the employment revenue and function benefits. The last chapter focuses on the analysis of the progressiveness of the individual income tax. The first part of the analysis deals with the progressiveness of the individual income tax by means of the traditional indices of tax progressiveness from the year 2000 to 2008 and the global tax progressiveness index. The second part analyses the interval progressiveness of a fictional taxpayer from the year 2005 to 2009.