Srovnání daňových systémů v České a ve Slovenské republice se zaměřením na daň z příjmů fyzických osob

Abstract

This Bachelor’s thesis deals with the issue of comparability of the tax systems of the Czech Republic and Slovakia, and focuses on the income tax of natural persons. The theoretical part describes both tax systems, which are further analysed in the practical part, based on particular examples and diagrams. The thesis is aimed at comparing tax systems but a fundamental objective is also to confirm or deny the assumption that the tax burden is more favourable for Slovak taxpayers.