Vývoj daně z příjmů fyzických osob ze závislé činnosti

Abstract

This bachelor thesis is elaboratet on the theme The development of income tax on employment. The aim of the thesis is describe of development this tax from the last 15 years and the analysis. Is to focus only on the key transformation, that involves this issue. Aim of this thesis is filled on the fourth chapter, wherein for its analysis were used method of analysis with mathematical and statistical models. Key transformations on the development of income tax were subjected to thorough exploration, through which were also composed the partial sonclusions appreciating this situation. Pursuant the obtained results can say, that on the present time is the income tax for employment is set adequately, compared to the previous development.