Komparace daně z příjmů v České republice a ve Velké Británii

Abstract

Bachelor thesis deals with comparison of the tax systems in the Czech Republic and Great Britain with a view on Income Tax and Corporate Tax. The aim of this work is to analyze the Income taxes and then make their comparative analysis on concrete examples and assess similarities and differences detected. The work is divided into 3 parts. The first part defines the concept of tax and tax system of both countries. The second part analyzes Income taxes in the Czech Republic and in Great Britain, and the final chapter is aimed at practical calculations and following comparison.