Kritická analýza daňového zatížení fyzických osob v dobách ekonomické recese

Abstract

The aim of thesis is to analyze the tax burden on individuals during the economic recession, with a specific focus on the tax burden on labor and consumption and the subsequent evaluation of the results of the analysis along with selected macroeconomic data. The theoretical part describes the function of taxation in the economy and their impact on the labor market and consumption. Further are described the taxes that are imposed on employees and consumption. Before the analysis are outlined possible ways of measuring the tax burden. The analysis is performed using a model situation. The tax burden on income from employment are several types of taxpayers, with low and high income, and married and single. It analyzed both monthly and annual income. Analysis of the tax burden on consumption is performed to model situation with annual expenditures. From the possible ways of measuring the tax burden are at work used primarily effective tax rates. In conclusion are compared the results obtained from analysis in relation to the macroeconomic data of the Czech Republic since 2008.