Jak nastavit zdanění příjmů fyzických osob v případě zrušení superhrubé mzdy, aby nedošlo k negativním dopadům na příjmy veřejných rozpočtů?

This work presents a model for setting taxation individual incomes to eliminate negative impact on public budget since the reason of future cancellation of tax base called superhrubá mzda. From many objective of this work, the main is setting a second tax rate for individual incomes. This model suppose that some individual incomes will be taxed by the tax rate 15%. The knowledge of theoretical part, especially construction of individual income tax in taxation system of the Czech republic, is used to construct the model. Other According to the calculations the second tax rate needed to fulfil zero budget losses is 33%. The result of this tax is budget surplus worth 6 billion, when individual incomes are calculated by the tax rate 15% and 33%. This issue means that the goal is fulfilled. Another objective of practical part of this work is analysis of changes in personal incomes which is accomplished thought calculation of effective tax rate and the difference between tax liability for particular decil of payers. The analysis shows that the concept of taxation individual incomes by tax rates 15% and 33% is unsuitable because the burden of taxation is primarily on payer of ninth and tenth decil of payers.