Dopad progresivního zdanění na státní rozpočet ČR

The topic of my thesis is the introduction of progressive rates in the calculation of the tax liability on income from dependent activity of employees. The aim of this thesis is to find out whether the introduction of progressive taxation would have a positive impact on the state budget. I concentrate on the comparison of the current way of the taxation and the new proposal. I point out the advantages and the disadvantages both of these methods. The progressive taxation I have evaluated on the basis of the indicators of interval and global progressivity. The research part is also built on the analysis of time series and on forecasting. The conclusion presents the recommendation to endorse or to reject the introduction of progressive tax rates.