Daňový systém Lotyšska a České republiky

Abstract

This thesis deals with a brief description of the tax system in the Czech Republic and Latvia in 2010. It focuses on various types of direct and indirect taxes. In the third chapter, these two tax systems are based on several criteria compared. Using a simple mathematical model, there is an example of the tax burden on employees in terms of Czech and Latvian tax legislation. Towards the end of the thesis are the final results summarized and assessed. The work is supported by annex in the form of tables and figures.