Daň z příjmů fyzických osob se zaměřením na příjmy ze závislé činnosti

Abstract

The bachelor thesis deals with the development of personal income tax with focus on personal incomes from dependent activity from 2003 to present. The aim is analysis of changes in the personal income tax and demonstration of these changes in model example. The first part deals with the principles of the tax, tax system, personal income tax and her development. The second part analyzes the tax liability of three fictitious taxpayers on the basis of these changes. The most significant change has income tax in 2008.