Vývoj zdanění příjmů zaměstnanců v České republice v letech 2007 – 2012

Abstract

Income tax on individuals is regulated by the Act No. 586/1992 Coll.On Income Tax, as amended. Since the entry into force of this Act have passed nineteen years and during that time has undergone many amendments to the Law. This thesis deals with a comprehensive overview on the developmentof employee income tax in the Czech Republic from 2007 to 2012. On the practical examples are shown specific effects of legislativechanges introduced in the year on the amount of tax liability of employees divided into four income groups. The thesis used methods of description, analysis and comparison. The work is divided into three parts, which are logically linked.The first part of the thesis focuses on the Czech tax system, definingthe various categories relating to taxes on personal incomeaccording to the legislation in force on 1 First 2012, and social and health insurance for employees. The second part describes the development of income tax fromdependent activity and analyzes the changes in the taxation of employees that have occurred due to an amendment to Act No.586/1992 Coll. On Income Tax, as amended, from 2007 to present. The last part is devoted to practical display of the Act changes and their impact on employees in individual years.