Komparace osobní důchodové daně České republiky a Řecka

Abstract

This bachelor's thesis entitled as "Comparison of Personal Income Tax of the Czech Republic and Greece" deals with the establishment and comparison of the tax burden of model taxpayers in Czech Republic and Greece. The first chapter focuses on the theoretical adjustment of personal income tax and the definition of terms related to tax issues. The second chapter contains legislation on the income tax of individuals in the compared countries. The third chapter deals with the calculation of the effective tax burden on selected model taxpayers, depending on their social status and income level.