Posouzení zatížení vybraných typů poplatníků daní z příjmů fyzických osob

Abstract

This bachelor thesis deal with tax burden by personal income tax. This tax is the most common tax in Czech republic, it affects to almost every citizen. Main aim of the thesis is to quantify and compare tax burden of selected types of taxpayers. Observed objects are taxpayers with different family, social and economical situation. In the first chapter of theoretical part is defined tax and its functions, further is characterized personal income tax and there are described its structural parts. Next chapter is focused on the current legislation of personal income tax in Czech Republic. In the practical-application part of the thesis is performed calculation and the analysis of tax burden in model situations and their comparison. The end of this chapter is dedicated to sensitivity analysis of selected parameters, which affect to level of tax and tax burden.