Problematika vybraného institutu daně z příjmů v České republice a na Slovensku

Abstract

Selected Personal Income Tax Issues in the Czech Republic and Slovakia Renáta Medvecká The thesis deals with the Personal Income tax in the Czech Republic and Slovakia in 2000-2010. It is divided into three parts. The first part focuses on the Income tax in the Czech Republic. An analysis of the above mentioned tax is carried out and the most important changes in the period of 2000-2010 are briefly described. The second part puts focus on the Income tax in Slovakia. A detailed description of such tax and the most significant changes during the 2000-2010 period can be found there. The third part compares the Tax on Income from employment and functional benefits in the Czech Republic and Slovakia in 2000, 2004, 2008 and 2010.

Description

Import 04/07/2011

Subject(s)

tax, personal income tax, law of income tax, taxpayer, tax on Income from employment and functional benefits.

Citation