Dopad vybraných změn v legislativní úpravě daně z příjmů fyzických osob na konkrétního poplatníka

Abstract

The personal income tax is one of the most known taxes in the whole taxation system. It’s its fundamental part, as with its progressivity it supports the principles of tax justice and the redistribution of the income in the society. The target of this bachelor work is to analyze the impacts of the changes made in the legislative regulation of the personal income tax during the period between 2004 and 2010 on the tax load of a particular tax payer. Furthermore, the impacts on the tax load of the particular tax payer of possible changes of selected parameters, which influence the amount of the personal income tax, are also analyzed. The theoretical part contains the general characteristics of the institution of tax, the description of the personal income tax and the definition of the indicators to measure the tax load. The next chapter is devoted to the legislative regulation of the personal income tax and the mandatory insurance in the conditions of the Czech Republic and to the changes of this legislation in the observed years. In the application part the particular payer is defined and then, the impacts of the legislative changes made in the observed years on the tax load of this payer are analyzed. This chapter also contains a sensitivity analysis, which expresses the influence of the change of a selected parameter on the tax load of the payer.