Vývoj zdanění mezd zaměstnanců v České republice
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Rozbrojová, Monika
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Vysoká škola báňská - Technická univerzita Ostrava
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Abstract
Diploma thesis "Development of employee Payroll taxes in the Czech Republic“ is divided into theoretical and practical part. The theoretical part deals with the Czech tax system in general, the definition of taxes on personal income tax base and its determination. Following are the ability of individuals to apply the tax allowances, tax credits and tax benefits. It focuses on the taxation of income from employment and methods of taxation. Continuing chapter, which is focused on wage developments in the period 2000 - 2010. Finally I evaluate the results of practical application of wage development.
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Import 04/07/2011
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tax system, tax, income tax law, income from employment, personal income tax, effective tax rate