Zdanění příjmů fyzických osob v letech 1993 - 2010

Abstract

The goal of this diploma thesis was to make an analysis and review of physical entities incomes taxation issues between 1993 and 2010. The main reason for selecting this issue was the fact that quite frequent amendments had been made to the law regulating such area - Income Tax Act.

Theoretic part includes initially the bases of tax theory itself, as their knowledge shall allow to make better evaluation and understood the amendments performed. Further there is a brief overview of basic facts on income taxation before the Income Tax Law was established. Detailed description has been made of changes in income taxation from 1993 until today, especially in non-taxable part of tax bases, tax rates or tax credits. Last theoretical part provides a description of the income tax as it was in 2009. To keep the information updated, also amendments effective from 2010 are included herein. They however are not very large.

Practical part consists of 6 examples in total. First two of them analyse taxation of payers with various wage levels. Other example is focused on joint taxation of married couples. Public finance reform in 2008 in terms of taxes inspired the example 4 and partially also the example 5. From the last example, we can learn to what extend the use of cooperative person institute is profitable. One of the goals was also to propose an own conception on how the income could be subject to taxation. Theoretical proposal and its practical application form the final part hereof.

Annexes specifying some ideas from the main text in more details form an integral part of this thesis.