Komparace daně z příjmů fyzických osob České republiky a Slovenské republiky

Abstract

Aim of the thesis is an analysis of the personal income tax of the Czech republic and Slovak republic. The theoretical part describes the statutory provision of personal income tax of Čzech republic and Slovakia. There is compared burden taxpayers, progressivity of personal income tax and legislation in the practical part. Comparison of taxation is aimed at taxpayer whose income is derived from employment. In the thesis is also a proposal for a personal income tax in the Czech Republic.