Analýza daňového zatížení fyzických osob v České republice

Abstract

The bachelor thesis deals with analysis of the tax burden of individuals. Besides the introduction and the conclusion, the work is divided into 3 parts. The first part is focused on the tax system in the Czech Republic. Individual taxes are explained here. This section is divided into direct taxes and indirect taxes. The second part is focused on income tax of individuals. It deals with what is the subject of a tax, who is a taxpayer. It also deals with tax deductions and the calculation of the tax base. The third part deals with the practical part of the bachelor thesis. This section contains a fictitious business person. It deals with the analysis of tax optimization of individuals for individual years and their subsequent comparison.