Daňové zatížení práce v České republice – manažerský a zaměstnanecký pohled

Abstract

The aim of the bachelor's thesis is to analyze the tax burden on labor in the Czech Republic, both from the perspective of employees and employers. The first chapter deals with the theoretical aspects of tax and contribution burdens, such as gross wage and mandatory contributions. It also defines income from dependent activities, including tax discounts, and explains the process of calculating and remitting income tax on dependent activity. The following chapter is the practical part, which presents three model examples. The third chapter focuses on the analysis of the tax and contribution burdens in the individual regions of the Czech Republic between the years 2021 and 2024. For each year, the average effective tax rate and implicit tax rate on labor are calculated for each region. Based on the results, the coefficient of variation is computed, and a correlation analysis is conducted. The results in the practical part highlight the necessity of being familiar with frequently changing legislation. When solving the model examples in the final chapter, a strong dependence was identified between the average effective tax rate and the implicit labor tax rate on the average monthly wage, as well as a relatively low variability of these variables across the regions of the Czech Republic.