Komparace vybraných aspektů daně z příjmů fyzických osob v České republice s vybranými státy Evropské unie

Abstract

This diploma thesis is focused on a comparison of selected micro and macroeconomic aspects of personal income tax in the Czech Republic compared to selected European Union countries, specifically France and Luxembourg. Method of description, comparison, abstraction and analysis were used in the elaboration of individual chapters. The second and third chapters are theoretical, focused on the description of personal income tax in the compared countries. The fourth chapter is practical and applies the theoretical basis of the previous chapters of the thesis. In the conclusion are summarized the findings resulting from the diploma thesis.