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Důsledky změn daně z příjmů fyzických osob k 1. lednu 2008 na zaměstnance / Implication of personal income tax changes for employee to 1th January 2008

The objects of diploma thesis is resolved tax implication of personal income, it includes also changes of social and health insurance approved on 1th January 2008. Most important changes in personal income tax by employee were within year 2007 and year 2008: {$\bullet$} change of basic wage of personal income tax, {$\bullet$} change of tax rate, {$\bullet$} cancellation of community taxation of spouses, {$\bullet$} cancellation of tax effect for insurance, {$\bullet$} implementation of maximal base of assessment. All tax payers of personal income tax got better salary in year 2008 than in year 2007 depending upon modification of salary calculation. People with highest personal incomes had best salary because they saved money for social and health insurance and also reduction of tax rate. Taxpayers with minimum incomes paid increased personal tax in year 2008, but they got higher tax bonuses. Taxpayers with gross salary CZK 20 000 {--} 30 000 had worst position in research. Their net salary was increased only for 4 {--} 5 %.

Identiferoai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:52044
Date January 2009
CreatorsDUBOVÁ, Michaela
Source SetsCzech ETDs
LanguageCzech
Detected LanguageEnglish
Typeinfo:eu-repo/semantics/masterThesis
Rightsinfo:eu-repo/semantics/restrictedAccess

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