Přímé daně ve vybraných zemích Evropské unie

Abstract

The aim of this thesis is to describe and compare the direct taxation system of the selected EU countries (the Czech Republic and Finland), focusing on personal income tax and corporate income tax, and suggest possible recommendations for the tax system of the Czech Republic in the field of personal income tax. Another aim is to calculate and compare the tax burden on employees and tax progressivity. In the theoretical part of the thesis are described theoretical aspects of direct taxes and individual direct taxes of the Czech Republic and Finland. In the practical part is compared the personal and corporate income tax of the Czech Republic and Finland and are given suggestions for changes of the tax system in the Czech Republic in the field of personal income tax. Furthermore, a comparison of the tax burden and tax progressivity of selected taxpayers (employees) is performed. At the beginning of the practical part is compared also tax quota, the tax mix and tax freedom day.