Podrobný výpis o publikaci

The article analyzes the development of the tax on personal income from employment in the Czech Republic from 1993 to the present. The article is also devoted to the issue of tax relief as an essential item governing the final amount of tax. The objective of this article is to evaluate the various changes in the taxation on personal income from employment in terms of staff time and determine whether the changes introduced have positive or negative impact on the final amount of the tax liability of employees. To evaluate the effect of the preparation was used to model situations. Model situations were evaluated and determined conclusion, what impact have changes in taxation on taxpayers and the amount of tax liability. From the model situation showed clear position, and that changes in income tax from individuals for the employees, as the payers of income tax of individuals rather positive than negative. The final evaluation conclusion was also confirmed by questionnaires where respondents agreed on the opinion that the greatest positive effect of unifying the tax rate on personal income (2008) and the largest negative impact on the contrary, the introduction of the super-gross salary (2008) as a means of artificially to increasing base for the calculation of income tax of individuals.