Posouzení zatížení osobní důchodovou daní vybraných typů poplatníků v ČR

Abstract

The aim of the bachelor’s thesis is to assess the tax burden of selected types of personal income taxpayers. The tax burden is calculated according to the rules of the Income Tax Act and other regulations in the 2026 tax period. The tax burden is evaluated based on the level of the effective tax rate, primarily comparing two basic types of taxpayers – an employee and a self-employed individual. Based on the calculated values of tax liability and effective tax rate, these were commented on for each model situation and conclusions were drawn. Consideration is also given to the possibility of future partial adjustments to certain structural elements that may affect the level of the tax burden.