Komparace daně z příjmů fyzických osob ve vybraných státech

Abstract

The bachelor thesis deals with the comparison of the personal income tax in the Czech Republic, the Republic of Poland, and the Kingdom of Spain. The thesis is divided into theoretical and practical parts. The theoretical part focuses on defining basic concepts, principles of taxation, and the issues related to social security contributions and double taxation. This is followed by a description of the specific tax structural elements in each country. The practical section presents a comparison based on model examples. The thesis also includes a regression analysis examining the relationship between tax revenue and the number of entrepreneurs from 2018 to 2024. The results demonstrated that the final tax liability is primarily influenced by differences in the tax structure, including the amount of available tax reliefs.