Analýza vývoje české daňové politiky v oblasti zdanění příjmů

This diploma thesis analyses the development of personal income tax as well as of corporate income tax since 1990 to 2000. Emphasis is put on changes of individual structural elements within amendments to the law. An individual chapter is devoted to brief characteristics of income taxation before 1990, which provides an interesting comparison. Due to the fragmentation of legal regulations, the information on the situation before 1993 is drawn largely from The Act No. 76/1952 Coll., on employment tax; The Act No. 172/1988 Coll., on agricultural tax; The Act No. 36/1965 Coll., on tax on literary and artistic work; and The Act No. 157/1989 Coll., on revenue tax. The remaining part of the thesis draws upon The Act No. 586/1992 Coll., on income taxes. In the final chapter, the entire development of the aforementioned taxation is clearly laid out and evaluated. The chapter specifically deals with the development of both aforementioned tax rates as well as of tax-deductible items, tax reliefs, and encashment.