Daň z příjmů fyzických osob vybíraná zvláštní sazbou daně

Abstract

This bachelor's thesis deals with the issue of personal income tax collected in the form of a special tax rate. The theoretical part describes the personal income tax and the basic terms related to this tax. Furthermore, the income from emloyment activity is characterized here and the method of their taxation is indicated. The practical part is devoted to the comparison of taxation of income from natural persons with withholding tax and advance tax on model cases. According to the comparison, it was found that it is more advantageous to tax income with an advance tax when agreeing to complete a job. In the theoretical and practical parts, the upcoming legislative changes are presented and processed. The methods of description, comparison and analysis are used in the thesis.