Daňové zatížení příjmů ze závislé činnosti ve vybraných zemích Evropské unie

Abstract

The theme of the thesis is the Tax Burden of Employment income in Selected countries of the European Union. This thesis is focused on theoretical and legal aspects of payroll in three countries: Czech Republic, Slovak Republic, and Poland. The aim of this thesis is to compare their tax burden in terms of the effective tax rates and implicit tax rates, and also to determine whether it is the tax burden progressive, proportional or regressive.