Příjmy a zdanění bohatých jedinců

This thesis is focused on income tax and the richest people in the Czech Republic, I chose this topic because there are many preoccupations in the Czech Republic and questions whether is this income group "correctly" taxed and whether should they pay more or less taxes and other charges to the public budgets compared to other income groups. The introduction contains main objective of the work, there is outlined the income and displayed the richest people in the Czech Republic. Here is shown the outline of income that I have found from public sources of the three richest people in the Czech Republic, according to Forbes magazine. Further the thesis deals with employees with the highest incomes. For these people and their income, I visualized a possible method of taxation. For the illustration the highest income I have compiled charts and graphs that depict tax rate for each income group, by way of achieving income. On these models, it is shown who bears the burden of taxation more, if high-income people, or people with lower income. The changes in the taxation of the richest people will be applied from next year in the Czech Republic. Therefore these changes and their impact for people with above-average incomes are also mapped in this thesis. The theoretical aspects of taxation are the inseparable parts, which serves as theoretical basis for setting of the tax systems.