Daňový a odvodový systém zaměstnanců v České republice

Abstract

This master thesis deals with employee taxation and levy system in the Czech Republic. Its goal is to analyze the current state of the taxation of incomes and levies on wages, to demonstrate the impact of value added tax on disposable income of employees and finally to suggest my own reform of personal income tax and levies on wages as one of the possible solutions. Theoretical part focuses on the legal provisions of wages according to law 262/2006, ie Labour Code. It pays attention to wages from the view of wage-earning and emoluments income tax, social security and health insurance. Practical part compares analysis of current tax burden of wages including levies to my own proposal of employee income taxation. Thesis describes the final impact on disposable income of employees, state budget and health insurance companies revenues as well as the impact on other persons affected by the reform. Thesis is based on the legal provisions for the year 2011 and the value added tax law reform proposal.