Detail práce

Daň z příjmu ze závislé činnosti: Reálný dopad legislativních změn - případová studie

Autor: Mgr. Diana Marková
Rok: 2014 - letní
Vedoucí: Ing. Irena Kemény
Konzultant:
Typ práce: Diplomová
Finance, finanční trhy a bankovnictví
Jazyk: Český
Stránky: 82
Ocenění:
Odkaz: https://is.cuni.cz/webapps/zzp/detail/138315/
Abstrakt: This paper discusses the development of income tax
of employees. The aim of this
work is to model the real impact of legislative cha
nges in the Czech Republic on the actual tax
burden of employees with different incomes and prop
ose optimal solution of tax calculation.
The modelling is based on data containing gross sal
ary, applicable tax allowances and tax
reliefs for each employee of concrete production co
mpany in 2012. For the other years, the
data are modelled from the given set using inflatio
n. For comparison of the actual tax burden I
use the effective tax rate, implicit tax rate and n
et implicit tax rate. The results of the
calculations show that the tax deductions and the m
inimum and maximum base for social and
health security contributions have the biggest effe
ct on the tax rate. In the absence of tax
deductions, the real tax burden for most employees
according to the effective tax rate would
have been almost constant over time. In fact, in te
rms of the effective tax rate the tax burden
has declined slightly thanks to an increase in tax
deductions. The results also show that the
biggest differences in tax burden among employees a
re due to the (non) application of tax
deductions

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