Analýza daně z příjmů fyzických osob v České republice a ve Slovenské republice

Abstract

The thesis is focused on the development of the issue of tax on personal income in Czech and Slovak Republic from 2007 to 2013. The thesis focuses on the theoretical and practical areas. The theoretical part defines basic concepts. The practical part is focused on the calculation of the tax from 2007 to 2013 in the Czech Republic and the Slovak Republic, including the of tax allowances and tax credits. Finally, the thesis deals with the impact of the tax system, the taxpayer, the state budget, the planned tax reform and its own draft amendments to the tax on personal income. The aim of the work is the analysis of taxation and development in the method of calculating taxes and net wage in each year. Shows a change in the amount of tax rebates, tax free tax bases, etc. influenced the development of net wage in that period. Another aim was to highlight the national budgets of both countries, especially the amount of revenue that the tax on personal income. My goal is for employees to gain an overview and orientation in labor issues.