Analýza vývoje důchodových daní v České republice
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Kučerová, Andrea
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Vysoká škola báňská - Technická univerzita Ostrava
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Abstract
The thesis, entitled An Analysis of Changes in Pension Contributions in the Czech Republic, is aiming to analyse the development in taxing employees and, based on this, to suggest changes in legal system, which could improve the situation in this country. The thesis is divided into three parts. The first part is theoretical and examines literature pertaining to taxes, history thereof and their importance. The second part incorporates a detailed analysis of changes in taxing employees in various years and the third part focuses on actual examples of real taxpayers in the years of the most important changes. In the framework of the last part, there is also introduced a suggestion of changes in the law system, which could induce an improvement in the situation in this country.
This thesis is based on the legal adjustment effective in the analysed tax period.
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Import 04/07/2011
Subject(s)
Tax, tax system, taxpayer, subject of tax, tax exemption, tax base, tax period, tax deduction, tax allowance, tax rate, tax relief, pension contributions, income tax, national insurance contributions, special benefits tax, state budget