Analýza zdanění osob žijících ve společně hospodařící domácnosti v České republice

Abstract

The aim of this diploma thesis is analyze the currently opportunities of cohabiting in common household to optimize the total tax liability of the family and to propose alternatives for the taxation of these persons. In the theoretical part there are defined basic concepts of tax theory, classification of taxes, is characterized by the tax on income of individuals in the Czech Republic and are characterized by the possibility of reducing the tax liability of Individuals cohabiting in common household, specifically the institute of cooperating persons and marital splitting. The practical part is divided into two parts, the first part is devoted to the current possibilities of optimizing the tax liability of the family and the second part is focused on proposals for possible alternatives to taxing these persons, such as the reintroduction of progressive taxation or marital splitting.