Comparison of Tax System between the Czech Republic and Taiwan

Abstract

The diploma thesis deals with comparison of the tax system in the Czech Republic and in Taiwan. The teoretical part provides information about basic principles and divisions of taxes in the Czech Republic. Further mentions the adoption of the New Civil Code. The following chapter is to introduce Taiwan and describes reason of tax reform. The chapter also outlines the concepts of Taiwan´s tax system. The last practical chapter focus on finding main differences between tax system in the Czech Republic and in Taiwan. The main objective of the thesis was to compare the tax systems and to find the most important differences in the taxation of the Czech Republic and Taiwan, taking into account the New Civil Czech Code.