Posouzení dopadu změn v legislativní úpravě daně z příjmů fyzických osob na vybrané poplatníky

Abstract

A Personal income tax is considered to be one of the most important taxes in tax systems. In Czech Republic this tax is known as personal income tax. The aim of this bachelor thesis is to explore the impact of changes in the legislation of personal income tax on selected taxpayers according to tax burden. In first chapter of theorectical part is explained a general tax description. There are also expressed its functions, the classification of taxes, tax system and requirements for well-working tax system. At the end of this chapter is described the personal income tax. The next chapter is about the current legislation of personal income tax in Czech Republic and changes in legislation of personal income tax in selected years. In practical part is evaluated the impact of changes in legislation of personal income tax in 2012-2019 at chosen taxpayers in assistance with tax burden. In this chapter is included the sensitivity analysis which expresses the effect of a change of selected parameter at taxpayer’s tax burden.