Komparace daňové soustavy České republiky a Švédska

Abstract

This bachelor thesis is concerned with the tax system of the Czech Republic and Sweden. The aim of this bachelor thesis is to describe individual tax systems in the theoretical part of the work by the method of description, analysis and synthesis and their subsequent conparison on model examples in the practical part. Three examples of the tax liability of an individual from Czech and Swedish point of view were calculated within the work. The results show that the swedish taxpayer has a larger share of the tax in his income. However, the reason for the higher tax is not only higher rates, but also the existence of taxes and fees that the Czech taxpayer does not have to pay and different conditions for applying deductions and tax credits.