Konstrukce osobní důchodové daně a její vliv na veřejné rozpočty

Abstract

Taxes are an important part of every developer state, they represent strategic instruments and indirect instruments. The personal income tax is one of the most known taxes of the taxation system. The aim of this thesis is to analyze of the impact of changes of selected parameters of personal income tax. The impact of changes is analyzed for taxpayers with income from employment. The second chapter is centered to the theoretical definitions of basic concepts. Third part is focus on analysis tax statutory duty to quantify the impacts of particular changes and explore legislative changes of personal income tax. The result of the fourth chapter is the analysis of the impact of changes of selected parameters of personal income tax and consumption taxes on selected taxpayers. Finale part deals with summary recapitulation of important elements.