Posouzení zatížení osobní důchodovou daní v ČR pomocí vybraných ukazatelů

Abstract

The master’s thesis deals with the assessment of the personal income tax burden in the Czech Republic using selected indicators. The aim of the thesis is to assess the tax burden on the income of individuals in the Czech Republic in the years 2019 to 2025. The assessment is carried out from a microeconomic and macroeconomic perspective. Income from dependent activities is used in model situations of taxpayers to assess the tax burden, as well as current legislation in the Czech Republic and its changes in the monitored period. The assessment is carried out using the actual wage and subsequently using a fixed wage, for a better assessment of legislative changes to the tax burden. The assessment is thus carried out using selected tax burden indicators, namely the average effective tax rate, the effective tax rate, the progressivity of the average rate, the progressivity of the tax obligation and the tax mix indicators. After the tax burden is carried out, conclusions about the course of the tax burden are presented based on the values found.