Srovnání aplikace daně z příjmů fyzických osob v České republice a Velké Británii
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Vysoká škola báňská - Technická univerzita Ostrava
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Abstract
The aim of this bachelor thesis is to compare personal income tax in Czecg Republic and Great Britain.
The description method is used to understand the basic concepts.
The tax base, tax rate, national insurance, the subject of income tax and other essential terms were analyzed.
The results of the second and third chapters are used for the theoretical and computational analysis of the topic.
The final chapter of the thesis is devoted to a summary of the information that has been drawn up and found during the analysis of the topic.
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tax, personal income tax, tax scheme, tax base, tax rate, tax calculation, Czech Republic, Great Britain, direct tax