Srovnání statutární a efektivní daně z příjmů fyzických osob

Abstract

Subject of the thesis is compare the effective and statutory taxes in the years. Thesis conatains five chapters. The theoretical part contains a description of the tax system and a more detailed description of the tax on personal income. The practical part deals with the progression of the income tax of individuals and comparison of trends over the years. The object is to determine the actual tax load on individua, progression and comparison of the tax load.