Odlišnosti daňového systému ve vybraných zemích Evropské unie

Abstract

The aim of the master’s thesis is to compare tax systems of the Visegrad Group countries and the subsequent evaluation of the differences between them. The thesis consists of theoretical and practical part. It is dividend into five chapters, the first is an introduction to the thesis. The second chapter explains basic terms and also describes the characteristics of the tax system of Czech Republic. The third chapter presents tax systems of Hungary, Poland and Slovakia. The facts included in the theoretical part are based on the applicable legislation of the compared countries. The practical part deals with the definition of the main differences between the tax systems of the countries in theory and in practice. Subsequently, theoretical knowledge is transformed into practice through model situations. The conclusion, which is the last chapter, summarizes the differences between the tax systems of the countries under comparison and makes personal recommendations.