Abstract
The main aim of my article for the conference is to bring some information about a newly prepared income taxes act in the Czech Republic that should regulate income taxation of natural persons and juridical persons in the near future. Nowadays the tax proposal is being prepared at the Ministry of Finance by a group of external specialists as well as by ministerial specialist.
In my article I specify aims that should be reached by the new act and reasons that justify the adoption of the new incomer taxes act. I can see the most relevant aims of the new act in the clarity, purity and systematic structure of the act which is very often used by common people.
I think the actual income taxes act is very complicated and not clearly arranged and that is the reason for non easy usage of the act. In the article I show the structure of the new act and I mention the most relevant changes in the already written parts of the new act in the field of personal incomes taxation.