Analýza dopadů zrušení superhrubé mzdy

This diploma thesis looks into analysis of the effects of the super-gross wage abolition. The thesis defines the current legislative regulation of personal income taxation, the most fundamental reforms concerning personal income tax, discusses the perception of super-gross wage and the way to its abolition. Subsequently, the thesis presents the personal income tax in the European OECD countries in terms of the construction of the tax base and tax rate. The aim of the diploma thesis is to determine the effects of the abolition of the super-gross wage on taxpayers and state budget revenues and to compare the tax burden of taxpayers in the Czech Republic and selected OECD countries in 2021. To fulfill the goal of the diploma thesis, the indicators of the limit of the safely untaxed tax base, the effective tax rate and the marginal tax rate are used. Model examples and data from the Czech Statistical Office are used, according to which taxpayers are divided into ten income groups. The output of the thesis is a presentation of the effects of the super-gross wage abolition on taxpayers and state budget revenues upon the adoption of the proposal from 2021 and a comparison of the tax burden of taxpayers in the Czech Republic and selected OECD countries in 2021.