Vliv změn v legislativní úpravě daně z příjmů na vybrané fyzické osoby

Abstract

The objective of this study project is to analyse changes of income tax legislative regulation, which was realized between years 2005 and 2009 and possible future changes which could be realized in related period, and analyse their influence on the selected individual. Theoretical part includes definition of he term “tax” and simple characteristics of taxes. This part of project includes common characteristics of personal tax on earnings and social insurance payment. Law regulations of physical person income tax, public health insurance and social security insurance are described in the methodical part. Analysis, specified in the name of this project, was done after definition of selected subject (physical person). Realized physical person income tax changes of legislative regulation and their influence on the selected subject was described in this analysis. This study project includes analysis of sensitivity. This means how will possible future changes influence selected taxpayer. In analysis are used two indicators: Tax liability and Summation of tax liability and social insurance. In the last chapter are stated the results of performed tax analysis.