Vývoj zdanění příjmů fyzických osob

Abstract

The bachelor thesis analyzes historical development of Natural Person Income Tax in the Czech Republic since its earliest beginnings to the present day. The attention is paid to the law number 596/1992 (Czech Statute Book) of the Income Tax, as subsequently amended, that currently governs the tax legislation. The model examples are using the methods of analysis and comparison of projected changes in taxation, which occured in 2013 and their impact on taxpayers. Further calculations focus on the assessment of tax liability from 2005 up to 2015. The global of the thesis is to capture the development of Natural Person Income Tax at time and using selected indicators to measure its progressivity.