Posouzení zatížení daní z příjmů fyzických osob u vybraných poplatníků s příjmy ze závislé činnosti

Abstract

In most countries, the personal income tax is considered the most important . It is attributed the greatest degree of complexity , justice and economic justice . The aim of this work is to assess the personal income tax burden of selected types of taxpayers with income from employment in terms of 2014. Bachelor thesis is divided into 3 parts. In the first part of the thesis is characterized by personal income tax. In addition , this section explains the tax base. This part of work is also focused on the classification of taxes , the definition of the tax base and the tax base. The second part of the thesis is focused on the characteristics of personal income tax in the Czech Republic, including a description of legislative changes to the tax. The final part of the thesis is devoted to the consideration of selected tax burden of taxpayers. The rating is first selected monthly tax burden of taxpayers and subsequent annual tax burden. The assessment of the tax burden of taxpayers selected for specified times the average wage showed that a significant impact on the taxation of employment income taxpayers has selected social and health insurance. At a lower level of income tax burden is influenced by the possibility to claim tax relief or tax credit for dependent children . Conversely, for high multiples of the average wage tax burden of taxpayers affected by the selected ceiling for social insurance.