Odvodové zatížení jednotlivých druhů příjmů fyzických osob v České republice

The aim of this diploma thesis was to analyze the development of collections of personal income tax in the Czech republic from dependent activity and from the tax returns from 1993 to the present and to justify this development using the factors that influenced it. By analyzing the evolution of tax income, it was found that the legislative impacts included, in particular, changes in the tax rate, the amount of non-taxable amounts and later tax credits, including the tax bonus. Tax return was affected by increase and by limits on lump-sum expenses. Other changes to the Income Tax Act affecting the development of tax collection, include the temporary introduction of the Joint Taxation of Married couples. The introduction of a tax bonus and the minimum amount of the tax base for some taxpayers receiving income under independent aktivity pursuant to §7, which is not included in the current version of the Income Tax Law. The tax collection is dependent on the development of the economy and GDP growth. In the years of higher GDP growth there was also a higher tax collection.