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Development and comparison of statutory levies on income from employment in the Czech Republic from 2006 to present
Korbášová, Daniela ; Kaczor, Pavel (advisor) ; Fazekašová, Jana (referee)
The bachelor thesis involves statutory levies on income from employment. The aim of the thesis is to analyse the development of personal income tax, social insurance and health insurance contributions which burden incomes from employment. Development and changes are analysed over the timeframe from 2006 to 2015. Furthermore, the aim of the thesis is to display the ascertained changes in the statutory levies, that most taxpayers who receive income from employment can relate to, inclusive of the effect of these levies on the net wage, providing examples of individual taxpayers. The taxpayers are chosen in such a way that the changes in social and health insurance, along with tax burdens imposed on individuals with high, low and average incomes from employment, and on those with children, is made evident.
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