Application of Selected Quantitative Methods to Assess the Development of Personal Income Tax in the Czech Republic
Application of Selected Quantitative Methods to Assess the Development of Personal Income Tax in the Czech Republic

Summary/Abstract: The article deals with the assessment of selected aspects of personal income tax in the conditions of the Czech Republic. It follows from this article that the actual amount of the tax burden is based on the wage of a taxpayer – natural person, as well as on the amount of applied deductions that reduce the tax liability. For taxpayers with above-average income, the positive fact is that the moving progressive tax rate has been abolished since 2008, positive impact for the lower-income taxpayers is the fact, that there has been the increasing in child deduction rates. Therefore, in most scenarios, the tax burden by personal income tax decreases. Descriptions, analysis, synthesis, comparisons, correlations, and multi-criterion decision methods are used in the article.

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