Browsing by Author "Ferdinandová, Kateřina"
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- ItemCelkové daňové zatížení fyzických osob v České republiceFerdinandová, Kateřina
- ItemCelkové daňové zatížení fyzických osob v České republice(Technická Univerzita v Liberci, 2008) Ferdinandová, Kateřina; Malíková, OlgaThe total tax burden of physical entities doesn´t include only the income tax, but also payments for social and health insurance. The above mentioned insurance isn´t paid only by employees or else individual proprietors. The employers are also obliged to contribute to the state administration authorities for their employees certain percentage from the basis of assesment, or else their employees´ gross wages. For orientation in complex tax burden system in the Czech Republic this diploma thesis is focused on the analysis of the social and health insurance, income taxes of natural persons payable from employment income or individual proprietors´ income taxes, calculation analyses and the assessment of the physical entities tax burden system, including examination of a tax reform expendiency or inexpendiency in the year 2008, including valid changes starting in the year 2009.