Vliv vývoje daně z příjmu fyzických osob na výši čistých příjmů skupin osob v ČR

Abstract

My bachelor thesis is entitled: Influence of income tax on net income groups of people in the Czech Republic. In his work with giving income tax of individuals as such, and development rates in the period of validity of the Act 586/1992 Coll., On Income Tax.. The most important chapter is devoted to the impact of the development impacts of its own taxes and items affecting the tax base (tax-free part of the tax base, rates of social and health insurance) for each revenue different groups of people in the Czech Republic. The aim of this work is to analyze the impact of the development of personal income tax and the tax base, which is crucial for the calculation of taxes and ultimately influence the development of individual income groups.