Posouzení vlivu osobní důchodové daně na vybrané druhy investic

Abstract

This bachelor thesis deals with the tax aspects of personal income derived from selected types of investments. The aim of the thesis is to analyse how different investment instruments vary in terms of tax liability and what factors influence the investor’s tax burden. The theoretical part defines the basic concepts of the Czech tax system, with an emphasis on the definition of personal income tax, and describes the functioning of the financial market, including individual instruments. The practical part compares the tax impacts of selected investments based on model examples. Special attention is paid to time and value tests, non-taxable parts of the tax base, and legislative changes after 2024. The thesis demonstrates that the appropriate choice of investment instrument can have a significant effect on the level of effective taxation and therefore also on the final return for the investor.