Posouzení zatížení daní z příjmů fyzických osob u vybraných typů poplatníků

Abstract

This bachelor thesis focuses on the issue of personal income tax in the Czech Republic and its practical impact on individual taxpayers. The aim of the thesis is to assess the level of tax burden among selected model taxpayers with different types and amounts of income, including an analysis of applicable tax deductions and allowances under the legislation effective in 2024. The thesis is divided into a theoretical part, which discusses the characteristics of the tax system, the structure of personal income tax, and its legal framework, and a practical part, which includes a model-based analysis of tax liability calculations for various types of taxpayers. The results show that the level of effective tax burden is significantly influenced by income structure and the extent to which available tax tools are utilized. The thesis contributes to a better understanding of the Czech personal income tax system and can serve as a basis for tax planning or further research in the field of public finance.