Zdanění fyzických osob ze závislé činnosti a funkčních požitků

Abstract

Bachelor thesis deals with the taxation of income of individuals from employment and functional benefits. First pays income subject to tax personal income from employment and functional benefits, as well as income which is not subject to taxes and revenues, which are exempt. The thesis also deals with issues of social insurance of employees in the Czech Republic, which is described in the two subsystems of social insurance, ie. public health insurance and social security. The main objective of this thesis is to analyze the taxation of individuals from employment and functional benefits for selected taxpayers in the Czech Republic based on a comparison of tax burden between 2007 and 2010.