Komparace zdaňování příjmů fyzických osob v České republice a ve Finsku

Abstract

The bachelor thesis is focused on the comparison and the analysis of individuals taxation in Czech Republic and Finland. There is also a characteristics of the tax systems of the two countries under comparison. The thesis could be used by individuals who have income from employment or are self-employed and consider working in Finland, want to get an idea of how the finnish tax system works, how is income tax collected, or what deductions would they be entitled to, it can also help in deciding which resident would be more profitable for the taxpayer. The basic scientific methods used in the thesis are analysis, descriptive method and comparison. The descriptive method was used in describing individual tax systems and their particulars, analysis and comparison were most used in the area of personal income tax, especially in calculating model examples. On the basis of tax calculations in models with fictitive taxpayers, it was found that the tax burden of taxpayers in Finland is considerably higher than in the Czech Republic, where high social security contributions are also paid, as a result, a high-quality social system is available to taxpayers. A lower tax burden arises only if the taxpayer reaches minimum incomes in Finland, then has the possibility of special deductions related to low income compensation and is also not obliged to pay social security contributions. Unlike in the Czech Republic, there are several levels of taxation in Finland, there is also a church tax and a tax on public service broadcasting.