Komparace daně z příjmů fyzických osob v České republice a Nizozemsku včetně problematiky mezinárodního zdanění

Abstract

The master thesis "Comparison of Personal Income Tax in the Czech Republic and the Netherlands, including international taxation" deals with the theoretical definition of differences in tax legislation in the Czech Republic and the Netherlands with a focus on personal income tax. These two tax systems are compared on the basis of the taxpayer's tax liability calculation in both countries. Furthermore, the basic principles of international taxation are clarified. This issue is then applied to practical examples.