Komparace daně z příjmů fyzických osob ve vybraných evropských zemích

Abstract

The topic of this diploma thesis is comparison of personal income tax in selected european countries. The theoretical part of the thesis is focused on the definition of personal income tax in the Czech Republic, Slovak Republic and Germany. The chapters define primarily income subjected to this tax, ways of determining the tax base, tax rates, social and health insurance and methods of calculating tax liability. The practical part applies the knowledge in the examples of income tax calculation in different situations and subsequently compares the chosen countries.