Přímé daně ve vybraných zemích Evropské unie

Abstract

The aim of the diploma thesis is to characterize the system of direct taxes of selected countries of the European Union and their mutual comparison. Furthermore, the aim is to propose changes in the field of personal income tax in the Czech Republic. The theoretical part characterizes the individual direct taxes of the Czech, French and Polish Republics. The practical part is focused on the comparison of individual direct taxes of the Czech Republic with the taxes of other selected countries in terms of structural elements, calculation procedure and other facts. There are examples of the calculation of personal and corporate income tax and the calculation of real estate acquisition tax. Finally, there are proposals to improve personal income tax.