Browsing by Author "Farský, Martin"
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- ItemAnalýza daňového zatížení v České republice(Technická Univerzita v Liberci, 2012) Farský, Martin; Černíková, MartinaIn the modern society, every individual is basically an economic subject which is more or less influenced by the area of taxation and whose disposable is thus impacted. The fundamental aspect of a well-functioning society as a whole is a sophisticatedly elaborated tax system which stimulates economic subjects to produce more and does not encumber them with an excessive tax load. This thesis concerns itself with the area of the taxation system in the Czech Republic and the tax burden in association with the changes in tax legislation. The thesis investigates the genesis, introduction and specifics of the new taxation system of the Czech Republic. Attention has also been paid to an analysis of the state budget of the Czech Republic, the public finance reforms and the changes in the taxation legislation which have influenced the collection of the public finances. The main part of the thesis focuses on physical entity income tax, specifically on earnings from associated activities, while the practical section of the thesis includes an analysis of the long-term development of the tax burden on employees using a model study. The goal of the work has been the creation of a comprehensive model study which illuminates the development of physical entity income tax on associated activities and an investigation into the impact of the developmental changes in this taxation on employees. As such, the model study has had to be supported with an analysis of the Czech Republic?s taxation system and the modern developments in this system. The trend in the development of the tax load on employees has been designated by means of a comparison of the tax load while designating various wage levels and subsequently enumerating the financial consequences for individual employees.