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The analysis of the personal income tax of the dependent activity according several groups of people
VONDRÁŠKOVÁ, Jaromíra
In my thesis which is on the theme {\clqq}Analysis of employee{\crq}s income tax by individual groups of inhabitants`` I compare net monthly incomes by individual groups of inhabitants. I review which group of inhabitants takes the lowest tax burden and which one takes the highest tax burden. Employee{\crq}s income tax is a tax which is the most perceived. It is the most visible for a tax payer who carefully follows the changes in its construction. These changes can have an influence on the economic decision of individuals and on the structure of their consumption. The most important change was the introduction a tax advantage for a nourished child and a tax allowance which replaced former tax-free amounts from the tax basis.

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1 Vondrášková, Jitka
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