Selected Aspects of Personal Income Tax in the Czech Republic
Selected Aspects of Personal Income Tax in the Czech Republic

Summary/Abstract: This article deals with the assessment of selected indicators of personal income tax with a focus on the taxation of employment in terms of the Czech Republic. Indicators examined are tax income, the effective tax rate, tax allowances and tax credits. The aim of this article is to determine by means of selected methods whether there are dependences between the development of values of mentioned indicators. The personal income tax is a part of the tax system of the Czech Republic since its formation in 1993. During this time, the law governing the taxation of incomes have been amended many times. There was a gradual transition from moving progressive tax rate to a linear rate. Due to the existence of items reducing either the tax base or tax liability, the tax remains progressive though in most cases. The methods of regression and correlation analysis, methods for time-series analysis, methods of analysis and comparison are used in this article.

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