Daňové systémy České republiky a Turecka
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Suchánková, Ivana
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Vysoká škola báňská - Technická univerzita Ostrava
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Abstract
The thesis is focused on the comparison of tax systems in the Czech Republic and Turkey. The aim of this thesis is refer the most important differences, in which some tax systems differ.
The work was created by the methods of description, analysis, comparison and synthesis. Tax Systems Czech Republic and Turkey for the purposes of this study followed the period of 2007 - 2012.
Tax Systems Czech Republic and Turkey is in many ways very different. One of the reasons for these differences is the fact that Turkey is not a member of the European Union. Turkish tax system has harmonized.
Turkish tax system is in some ways very specific, particularly with regard to certain types of taxes, which in terms of the Czech tax system do not exist or do not have tax character.
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Import 26/06/2013
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Tax, taxable person, taxpayer, tax rate, subject to tax, tax base.