Zneužívání daňového a odvodového systému zaměstnanců v České republice

Abstract

In the submitted bachelor thesis entitled Abuse of tax and levy system by employees in the Czech Republic, problems of tax and levy system in the Czech Republic are explained, referring primarily to tax administration, natural person income tax, and social and health insurance of natural persons. In tax and levy system analysis, issues of progressive and flat tax are explained, along with practical examples of take-home pay calculation. Terms like tax criminality, optimization and casuistry are clarified in the chapter tax optimization within criminality. In case of casuistry, there is an individual chapter with a example from practice. The aim of this thesis is to point out the problems of tax and levy system of employees in the Czech Republic and tax criminality in the Czech republic associated with it, and to find the optimal solution.