The bachelor thesis deals with the introduction of progressive taxation in the Czech Republic in the case of personal income tax on employment. The aim of this bachelor thesis is to propose tax brackets and rates of progressive tax and to evaluate the impact of this proposal on the public budget revenues and taxpayers. The thesis aims at increasing the revenues to the public budget. Using an analysis of payroll statistics, the estimated revenues to the public budget and the tax liability of empl... show full abstractThe bachelor thesis deals with the introduction of progressive taxation in the Czech Republic in the case of personal income tax on employment. The aim of this bachelor thesis is to propose tax brackets and rates of progressive tax and to evaluate the impact of this proposal on the public budget revenues and taxpayers. The thesis aims at increasing the revenues to the public budget. Using an analysis of payroll statistics, the estimated revenues to the public budget and the tax liability of employees in each band are determined. The output is a comparison of this proposal and the current situation from the point of view of the public budget and taxpayers and an assessment of whether the introduction of a progressive tax in the Czech Republic is appropriate. |