Daňové systémy České republiky a Španělska

Abstract

The tax systems of two EU member states, more specifically of the Czech Republic and Spain, make a theme of this bachelor thesis. The aim of the thesis is to define the tax system of each country, to compare the ways of taxing the income of individuals and to characterize the tax policy of these two countries. The thesis is conceived in four main chapters - the chapter dealing with tax terminology, the next two chapters concern the analysis of tax systems and the last part is devoted to the comparison of both tax systems and taxation of individuals and tax policy.