Daň z příjmů fyzických osob a její redistribuční dopady

This thesis analyzes the redistributive impact of the individual income tax over the time. The aim is to analyze and compare the tax burden on taxpayers and the degree of progressivity from 2000 to 2010. During those ten years, several significant changes, regarding the components of individual income tax, had occurred. In particular, there was transition from the standard deduction from the tax base to the tax credits in 2005 and 2005, and then in 2008 a change in the tax base as so-called super-gross wage, the introduction of linear 15% tax rate and in the case of the social insurance to the introduction of the maximum assessment base for employees. In this thesis the requirements for personal income tax are described at first, with focus on equity and related redistribution and measurements of the tax progressivity. The second part of this thesis describes the various structural elements of the personal income tax and their changes in individual years. The final section contains both analysis of the impact of these changes on the average tax rate for individual taxpayers and the degree of progressivity and then comparison of the average tax rate and the degree of progressivity in these ten years.