Dopady reformy daně z příjmů fyzických osob a odvodů na vybraného poplatníka

Abstract

The bachelor thesis is divided into theoretical and practical parts. The theoretical part is devoted to basic concepts such as personal income tax, tax returns and social and health insurance premiums of self-employed persons. In the third chapter, the reader is presented with a description of the changes in the consolidation package for 2024 with a focus on their impact on the self-employed persons. In addition to the theoretical knowledge, practical examples are given for each change, which are compared with the legislation from 2023.The practical part is devoted to the analysis of the consolidation package impact on the selected taxpayer.