Komparace daně z příjmů fyzických osob ze závislé činnosti v letech 1993 a 2023

Abstract

The aim of the bachelor thesis is to analyze the calculation of the tax burden of the personal income taxpayer, focusing on the years 1993 and 2023. It analyses the structure of taxation and identifies the differences in the tax burden between these two periods. In the first part of thesis there is description of the structural elements of the personal income tax and their current definition. The practical part examines the tax burden of model taxpayers under different applications. Subsequently, a sensitivity analysis is performed to identify possible future changes in the calculation of the personal income tax. In this bachelor thesis, the general statement that reducing the tax rate, increasing the number of non-taxable parts of the tax base or tax credits will help to reduce the tax burden on the taxpayer has been confirmed. However, this situation is not in line with the interests of the state budget, therefore, a win-win solution was evaluated, namely, that there will be an increase in the tax rate, but at the same time there will be an increase in the amount of discount per taxpayer.