Právní, účetní a daňové aspekty příjmů ze závislé činnosti v České a Slovenské republice

Abstract

The aim of the thesis is definition and comparison of income from dependend activity in the Czech and Slovak republic. Theoretical part of the thesis is focused on employment law, payroll issues, income from dependend activity, health insurance and social security areas. In practical part the income tax from dependend activity is calculated for the czech and slovak taxpayer in various model examples. Subsequently there is performed a comparison of the tax burden on the taxpayers of both countries. In conclusion the fundamental differences of compared systems are summarized.