Komparace daňového systému České republiky a Spolkové republiky Německo
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Vlčková, Vendula
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Vysoká škola báňská - Technická univerzita Ostrava
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Abstract
Thesis deals with the tax systems comparison of Czech Republic and Germany. The first part of the thesis is focused on the analysis of the Czech and German tax systems, their mechanisms and tax instruments. The final part deals with the comparison of both tax systems, the Czech Republic and Germany. There are also suggested improvements of the analyzed area at the end of the thesis.
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Import 26/06/2013
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Keywords: tax, personal income tax, corporate tax, tax system, VAT, tax rate, tax deduction, excise duties, tax base.