Posouzení variant zdanění příjmů fyzických osob u vybraných typů poplatníků

Abstract

The subject of this bachelor thesis is the assessment of variants of personal income taxation for selected types of taxpayers. The goal of this work is to assess different variants of income taxation of a model taxpayer, who will be modified using different family situations. The bachelor thesis is divided into theoretical and practical part. In the theoretical part, the characteristics of the personal income tax and related concepts are first described using the descriptive method. This is followed by a description of the legislative regulation of income tax, where the descriptive method is used again The thesis continues with the practical part, in which different variants of taxation of the model taxpayer are compared using the method of comparison on the basis of own calculations, of which, for example, the classical taxation or taxation with the use of cooperation of persons can be mentiones.