Analýza zdanění příjmů fyzických osob v Rakousku

This bachelor thesis is focused on the Analysis of income taxation of natural persons in Austria and the impact of a tax reform applicable from January 2016 on a tax payer. The aim of the thesis is to evaluate the difference between the tax burdens levied on individuals with different level of income between years 2015 a 2016. In order to achieve the goal, comparative analysis is used. The first part is focused on a general description of a tax system including tax and its construction. This part is followed by general description of Austria and its economy. The third part deals with the Austrian Tax System and a special attention is payed to the taxation of natural persons. The last part contains the comparison of tax rates, social contributions and a comparison of the tax burden levied on tax payers before and after the tax reform.