Determining the Tax Burden on a Natural Person

Bachelors thesis is generaly focused on the characterization and classification of taxes. It also point to the importance of taxes as income to the state budget. The first part defines taxes and divides them into group according to different criteria. It describes the tax as income to the state, village and region budget from 1993 to the present. The second part has the task to determine the procedure for the distribution of personal income tax in terms of several options. It compares the redistribution of this tax in the native region against the neighboring regions and some other regions in the Czech Republic