Posouzení dopadu změn v legislativní úpravě daně z příjmů fyzických osob na vybrané typy poplatníků

Abstract

This thesis deals with the assessment of the impact of changes in the legislative regulation of personal income tax on selected taxpayers. This thesis aims to judge the impacts of changes made in the legislative regulation of personal income tax with income from the gainfully employed in the Czech Republic in the years from 2020 to 2024. Assessment of the impact of the changes is accomplished through microeconomic index number, which is a tax burden indicator, meaning effective tax rates and indicator of progressiveness of tax duty. First part of this thesis is dedicated to general characterization of tax as such and then the definition of the personal retirement tax. Second part deals with the basis structural elements, which are defined on basis of valid legislative amendments. Included in this part is also demarcation of selected changes in the legislative adjustment of personal income tax. Practical part contains analysis of the impacts of these selected changes on the model types of taxpayers in the singled-out years in the Czech Republic. On the basis of calculated figures of the indicator of the tax burden and progressiveness of the tax duty, made conclusions show, that every article, that is a part of the calculation of the tax duty of the taxpayer, is in some way, influencing the amount of the tax. Changes, that significantly influence the amount of the tax burden for the taxpayers, are in the area of basis tax, tax rates, tax rebates and tax incentives.