Analýza dopadu změn vybraných parametrů osobní důchodové daně a daní ze spotřeby na zvolené poplatníky

Abstract

Taxes are a very important source of revenue for public budgets and must ensure that these revenues in sufficient amount and at the same time that the tax burden borne by taxpayers in a reasonable amount. The aim of this thesis is to analyze of the impact of changes of selected parameters of personal income tax and consumption taxes on selected taxpayers. The impact of changes is analyzed for taxpayers with income from employment only, and changes in selected parameters of selected taxes are assessed for the period 2004 to 2010. The second chapter is centered to the theoretical definitions of basic concepts in the personal income tax and taxes on consumption. The third chapter is devoted to characterization legislative changes that have occurred in the taxes collected within the period, while describes the valid state according to legislation on 1 January 2012. The result of the fourth chapter is the analysis of the impact of changes of selected parameters of personal income tax and consumption taxes on selected taxpayers, including quantification of the tax burden of taxpayers tested selected taxes.