Zdanění práce v České republice a vybraných státech Evropy

Abstract

This thesis deals with the employment income tax. Its aim is to analyze the income tax from employment in the Czech Republic in relation to foreign countries, to highlight its weaknesses and propose solutions. Individual chapters are devoted to an analysis of legislation of income tax from employment in the Czech Republic, Slovak Republic, Poland and their subsequent evaluation with emphasis on the Czech Republic. These countries were selected because, together they have very close in terms of geographical, historical, economical and political factors having a significant influence on the formation of tax systems. Specific analysis of problematic areas and the final evaluation are not only limited to the three above states, but apart from them and other countries that have so-called something to offer or they have been included in the large international studies from which the text also draws. The work, however, does not seek merely to enumerate specific problems and propose their ideal solutions. The intention is to explore the reasons for their creation, existence and estimate their future development. Part of the individual analysis are my own thoughts which are supplemented by practical calculations and graphs. The result of this work is that the Czech legislation of income tax from emplyment is outdated, complex and unstable. Tax agenda is inefficient, time consuming and expensive. Law contains a large number of non-systematic exceptions that need to be abolished. Insufficient is also the way of tax calculation using the imaginary super wage, which causes lack of transparency and recession of the real tax rate. Decrease of government spendings through modernization and consolidation of national institutions should be included in the simplification of tax system. Tax law, which affects millions of entities should be clear and should not be solely the domain of narrow group of specialists. As regards the question of amount of tax itself , it is not very current. Much more important is what will the taxpayers get from the collected money. Tax is a payment to the state for services that the market can not effectively provide. Low tax can offence the payers just as high tax if it is wasted or stolen by the state. Therefore, there is need to make the government money more effective and transparent. Only then, some space will be created for effective progressive taxation that appears to be the most acceptable solution for the future. The overall result of this dissertation is that the Czech income taxation is inefficient. There is enormous scope for change for the better that have not been adequately enforced. Great inspiration for the Czech legislator may be neighboring Slovakia.