Srovnání daňového a odvodového systému České republiky s vybranými zeměmi

Abstract

The aim of my bachelor thesis is to compare the tax and payment system of the Czech Republic with chosen countries. The oldest kind of a tax in our country is the peace tax introduced by the prince Boleslav I. While VAT and ecological taxes belong among the oldest taxes . The bachelor thesis consists of two parts, a theoretical and practical one. The theoretical part describes the system of taxes and payment in the Czech Republic. I also deal here with taxes and payments from chosen countries like Switzerland, Slovakia and Great Britain. The main aim of the practical part is to determine a residency of a taxpayer who is a member of a board of directories of a subsidiary company with a capital participation in Switzerland. Here I also determined the income tax and the social and health insurance payment of the taxpayer.