Progresivní zdanění příjmů versus rovná daň v teorii a praxi

Abstract

The aim of this thesis is to compare selected branches of the Czech tax system before and after 2008. The thesis focuses on revenue taxes, especially on income tax of natural person. The purpose of the thesis is an objective interpretation of performed changes and their impact on taxpayers and the public budget. It deals with the changes performed before 2008 which are considered as flat taxation. The main part of the thesis introduces true interpretation in the politic context.