Personal income tax: basic relief for taxpayer

The aim of the bachelor thesis is to determine non-taxable income through basic tax relief in the member states of the European Union. Non-taxable income is income from which the personal income tax is equal to zero, by applying tax credits, tax allowances, or tax benefits to children. The first part of the thesis determine the issue of tax relief and describes three kinds of tax relief, which the work focuses on. The following part describes the Czech Republic and the evolution of basic tax relief for the taxpayer over the years. In the end, I have calculated non-taxable income in all EU Member States. Based on these calculations, it was assessed which states provide the largest non-taxable income to the taxpayer