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

Abstract

The bachelor thesis deals with the assessment of the impact of changes in the legislative amendment of personal income tax on selected types of taxpayers using the effective tax rate indicator, which quantifies the tax burden of personal income tax in selected years according to the legislative regulation applicable to the Czech Republic. In the first part of this thesis defines the key concepts related to tax issues in general and then this passage focuses on the personal income tax, which is known as the personal income tax in the Czech Republic. The following passage is devoted to a description of the legislative regulation of this tax in the Czech Republic and its changes in the period under review. In the practical part, the impact of legislative changes to the personal income tax on model types of taxpayers in selected years in the Czech Republic is assessed. The practical part concludes with a sensitivity analysis of the tax burden on a sample taxpayer.