Komparace a zhodnocení protikrizových opatření COVID-19 v oblasti daní ve vybraných státech

Abstract

The diploma thesis deals with the comparison of tax measures during a pandemic. The aim is to obtain an overview of anti-crisis measures in the field of taxes in selected countries, which are the Czech Republic, Germany, and Austria, and compare these measures. The theoretical part is devoted to the characteristics of the tax system and government measures in the field of taxes in selected countries. The practical part contains overviews of the measures according to the area of tax within the comparison took place and a model example for the calculation of the taxpayer's tax burden before the pandemic and during the coronavirus crisis.