Vývoj daně z příjmů fyzických osob v České republice

Abstract

The author of the Thesis focuses on the development of personal income taxation in the Czech Republic. In the first part the author defines the most important concepts relating to income tax, also the author explains the principle of taxation of income from employment and business activities and the author deals with the issue of tax too. The author defines all these problems in connection with laws of 2012. The second part of the Thesis includes changes in the law on income taxes since 1993. These changes affect the amount of tax paid. The author examines the application of these changes to a specific person who is employee and businessman too. The author follows the evolution of the amount of tax paid and the author follows the evolution of complicacy in the preparation of tax returns in 1995, 2005, 2008 and 2011. The author outlines the future development of these taxes in the context of forthcoming tax reforms.