Analýza problémů aplikace daňového řádu z hlediska daně z příjmu fyzických osob

Abstract

Income tax for employes is one of the most important duty for all employed citizens of our country and an important part of state budget revenues and consequently income communities. It is because of its importance to our citizens and then the state's administration and collection of this tax depends on the laws governing this field. My thesis is focused on the problem, which related to change management of tax collection from January 1. 2011. This problem is the transition from Act No. 337/1992 Coll. on the administration of taxes and fees, as amended (hereinafter the Law on Tax Administration), the Act No. 280/2009 Coll., Tax Regulations (hereinafter referred to as the tax code). This thesis deals with the comparative analysis of differences in administration under the Tax Administration Act and under the Tax Code, from which the application could not stand the problems and outline possible solutions.