Zhodnocení dopadů znovuzavedení hrubé mzdy jako základu daně z příjmů fyzických osob v České republice
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Vysoká škola báňská - Technická univerzita Ostrava
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Abstract
The topic of bachelor thesis is re-evaluation of impacts of reintroduction of gross wage as the basis of personal income tax in the Czech Republic. The content of theoretical section is delimitation of basic terms and theoretical calculation net wage. The practical part is focused on analysis and to compare net wage calculations of different basis of taxes.
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supergross wage, gross wage, taxes, income tax, wage calculation