Vývoj daňového zatížení fyzických osob ve vybraném časovém období

Abstract

This work deals with Tax on Income of Individuals from its history until the present legislation. The theoretical part deals with the history of taxes from early history after the present. Individual chapter are especiallly dedicated items affecting the amount of tax particularly tax rate deductible items and tax rebates. The practical part analyzes the efficiency of the tax rate and the effective tax rate for employees and entrepreneurs. The examples documented changes primarily the maximum assessment base and the solidarity contribution to tax. Finally it presents brief characteristics change with planned news since 2015.