This thesis deals with the development and particularly the changes in the tax burden over limit personal income achieved in 2012 and 2013. Changes resulting from the Act No. 500/2012 Coll., Amending laws in connection with the reduction of fiscal deficits. The work contains a summary of the most interpretative problems that have emerged in the context of practical application of the solidarity tax increase during 2013. Subsequent clarification of problematic situations is explained by the results of the negotiations and Opinions of the General Financial Directorate and the Chamber of Tax Advisers. The aim of the thesis is to measure the effective tax rates for taxpayers model, follow-on-year comparisons and drawing up estimates of selected indicators. Models payers are based on regional statistics of labor cost and so they represent real employees with excessive income. The effective tax rate increased in the richest model by 9.06 percentage points. Total number of employees covered by the solidarity tax increase estimated at 64,954 people. Estimating revenues of the public budget for the fiscal year 2013 amounts to 845 million CZK and an estimate of the administrative costs taxpayers 12.4 million CZK.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:198241 |
| Date | January 2013 |
| Creators | Jiroušek, Karel |
| Contributors | Slintáková, Barbora, Kozubíková, Pavlína |
| Publisher | Vysoká škola ekonomická v Praze |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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