Daň ze závislé činnosti v České republice

Abstract

The goal of this bachelor thesis is analysis of development income tax from dependent activity in the Czech Republic and proposal, what direktiv should be developing next. First charter is described historical development this tax in the Czech Republic and is compared with development of average gross wage and of gross minimum wage. In the second charter is described actual income tax from dependent activity in the Czech Republic and its future development. The last charter is compared income tax from dependent activity in the Czech Republic with selected states, especially with Germany. The end is evaluated income tax from dependent activity in the Czech Republic and is suggested its next development.