Teoretické a praktické aspekty zdaňování příjmů ze závislé činnosti

Abstract

This thesis deals with taxation of income from employment. Firstly, the work focuses on a brief characterization and classification of the tax system in the Czech Republic. Further work is characteristic of income tax in general and more detailed definition of the income tax of individuals. Work also includes theoretical aspects of the taxation of income from employment with examples of calculation schemes. The practical part is focused on the calculation of monthly advances, the annual clearing and filling out forms relating to taxes on income of individuals from employment. The work can also be found in the analysis computations development time series calculations absolute growth, relative growth rate and the growth factor.