Analýza a komparace daňového zatížení zaměstnanců od vzniku České republiky

Abstract

Master’s thesis deals with taxation of employees income from 1993 to present. Thesis analyzes the tax burden of three selected taxpayers during the years with the most significant changes in the income tax laws. The selected taxpayers have only employment income. The thesis abstracts from aspects of social and health insurance and is focused only on tax burden. The aim of the thesis is to analyze and compare the tax burden over the years and gain a detailed insight into tax changes.