Analýza vývoje daňové reformy a její dopady v oblasti daně z příjmů fyzických osob

Abstract

Taxes are and most probably always will be highly topical and discussible subject among professionals as well as laymen. The Act on Income tax has gone through many amendments and it is rather difficult to disentangle. Therefore the aim of my thesis is to outline clearly and straightforwardly the current legal status, describe the development of individual regulations, analyze impact of its changes on natural persons and suggest changes that would simplify the Act as well as solution to more equitable taxation. The thesis has been divided into three parts. The first one informs about taxes, their classification, characteristics, functions they fulfil, their structure in the tax system of the Czech Republic, their significance, etc. The second part is theoretical, focused on the current legal status and development of changes that were brought by amendments in the period 2008-2010. The third part is practical and includes analysis of impact of changes on taxpayers of the income tax of natural persons in individual periods of taxations and their comparison. The thesis has been conceived according to the legal situation effective as of 1st January 2010.