Postavení daně z příjmů fyzických osob v daňovém systému ČR

Abstract

The dissertation focuses on Personal Income Tax and its role in the Tax System of the Czech Republic. The object of this paper is to evaluate its role. The first part of the dissertation records the system of taxation in the Czech Republic, definitions of the taxes and their classification by various types of attachments. The main part which deals with the issue of the Personal Income Tax contains a description of what tax is constituted of, which personal incomes are charged on and which incomes are exempted from the taxes. The paper marginally mentions the harmonization measures of systems of taxation in European Union. The last part analyses the yield of Personal Income Tax in temporal series of five years, namely from the year 2005 to the year 2009. Foremost it focuses on a nationwide yield of the tax and what share of it goes into the state budget, then it addresses the income of the tax to the public funds of the regions and municipalities.