Analýza daně z příjmů fyzických osob v České republice

Abstract

The main theme of the thesis „Analysis of Income Tax of Individuals in the Czech Republic “ is characteristic of income tax of individuals in the Czech Republic and comparison with selected countries. The thesis is divided into three parts. The first part is focused on general characteristics of income tax of individuals in the Czech Republic. The second part contains important changes and their practical application. The third part is devoted to the comparising of the income tax with selected countries. The aim of the thesis is to illustrate important concepts related with income tax of individuals in the Czech Republic, analyze the evolution of income tax in the Czech Republic across the years., make comparison with selected countries and create a proposal for a possible change in the taxation of employment in the Czech Republic for the year 2016.