Taxation of income of natural persons resulting from employment

This thesis deals with natural-person income tax, especially with the part of this tax, which is concerned with incomes from dependent activity. After a brief definition of the term "tax", description of taxes classification and the tax system in the Czech republic, there is a discourse upon some basic elements of natural-persons income tax. The next part of this thesis is focused on taxation of incomes from dependent activities - basic elements of its are mentioned there, then some ways, how to decrease tax base or already computed tax and last but not least there is presented tax computation. The aim of the last part od this work is to clear up the term "dependent activity"