Komparace zdaňování příjmů fyzických osob z konkrétních investičních titulů v České republice a ve vybraných státech Evropy

Abstract

The thesis was devoted to a comparison of the taxation of investment income of individual entities in the Czech Republic and selected European countries. Firstly, the individual tax systems in the selected countries were characterized and then this information was used in calculations and comparisons of individual countries. The paper also divided investment assets into groups within which comparisons were also made between countries. The methods of calculating the effective tax rate and the effective tax rate on the total portfolio were used in the thesis. The input data for the calculations was a uniform portfolio defined to best reflect the unique tax systems of the compared countries.