Vývoj základu daně z příjmů ze závislé činnosti v České republice

The bachelor thesis is focused on the development of the income tax base from dependent activities in the Czech Republic, which I assessed using an effective tax rate before the reform, which introduced a supergross tax base, now that this tax base is up to date and after the planned reform that should validity in 2019. In the first part I will focus on the current basis of income tax from dependent activities. In the second chapter I describe the changes that have passed the basis of income tax from dependent activities from 1993 to the present. In the third chapter, I deal with the abolition of the super-gross tax base and with the differences in the Slovak regime of dependent activities. In the sixth chapter, my practical part also counts the effective tax rate for the years 2007, 2018 and 2019 and in these years I assess the change in the effective tax rate. I have found that the effective tax rate will not change back to the-2007 state, but low-income and medium-income groups are declining while the high income group is rising.