Základ daně z příjmů ze závislé činnosti v České republice

The aim of this dissertation was to establish whether the introduction of a Super-Gross Salary – a partial tax base from dependent activity – influences the total amount of money raised from income tax. To test this hypothesis, regression analysis of panel data was conducted using a statistics package called Gretl. The panel data-set comprised data from the Visegrad Group countries – Czech Republic, Slovakia, Hungary and Poland – spanning 2007 to 2016. Data was sourced from the OECD and EuroStat databases. Variables were compensations of employees, gross domestic product, total tax revenue, income tax revenue and effective tax rate. Furthermore, a “dummy” variable was introduced for the regression analysis. The dummy variable stated whether or not the Super-Gross Salary had been used as a partial tax base to determine income tax of persons from dependent activity in a respective state and year. Regression analysis outcomes indicate that introduction of the Super-Gross Salary results in a decline in the total sum of revenues gained from income tax.