The development of tax historically had a significant impact on the economy and politics. Taxes were from the first appearance until today constantly developing and is quite understandable why the literature cited quite a number of different definitions. Every person who deals with the topic of taxes is trying to determine its own definition which is just for them best. What can be called taxes are certainly a form of compulsory leasing imposed by the state. Taxes can be interpreted as compulsory payments without having to state a return service for this, but the state funds raised from tax benefits continue to fund public expenditure. The tax structure of all eight eight p.m. EU member states is the income tax. The time that is associated with the emergence of the income tax is the period when industrialization is experiencing great momentum. At that time the population achieves higher incomes, but recognizes the need to introduce the application of the income tax as a new form of taxation. Due to the way we pay taxes on income can be said that this is one of the more complex forms of the entire tax system. To the collection of income tax to be successful it is necessary to have a developed economy where the level of employment of the population in a rather high level. With this important role and the quality of work of the Tax Administration. Of course, there is no doubt that the key to it all is the willingness of taxpayers to tax income to cooperate with the tax authorities.