Daň z příjmů fyzických osob a její role ve veřejných rozpočtech

Abstract

Public goods are financed from public budgets, which are filled through taxes. The tax receipts are the most important revenue of public budgets. The purpose of this Bachelor thesis is to analyze the personal income tax and asses its revenues from 2005 to 2009. The first chapter focuses on the basic theoretical background in tax theory and tax system of the Czech Republic. It attends to tax functions and characteristics in public budgets and modern tax systems. The introductory part of the second chapter is devoted to the basic features of the personal income taxes, its history and characteristics. Overall, the second chapter focuses on the analysis of personal income tax in the Czech Republic. It is analyzed its legal arrangements with the attention to some problems associated with it. Here the thesis describes a procedure to calculate the tax liability. The individual steps are discussed in subsections. In the end are highlighted imperfections of this tax. The third chapter covers revenues of this tax from 2005 to 2009. Every year is analyzed separately. Total amount of tax revenue, its ratio on total receipts, what affected it and how the revenue was distributed to public budgets are always mentioned. At the end of the chapter are summarized and evaluated the facts established during the reporting period.