Analýza daně z příjmů fyzických osob v České republice

Abstract

Subject of this bachelor thesis is to analyze the tax burden on natural persons. In the theoretical section the basic concepts of tax system in the Czech Republic are described, the direct and indirect taxes, which are discussed in detail. Furthermore, the tax on personal income, including its development is discribed. In the practical part tax liabilities of taxpayers with different incomes are calculated and their final tax liabilities compared. The proposal for a solution regarding joint taxation of married couples, personal income tax rate and super gross wage is also included.