Nepřímé daně v České republice a Spojených státech amerických

Abstract

The diploma thesis is focused on taxation system of the country located out of European Union, namely on the world power the United States of America. The descriptive method familiarizes with functioning of taxation system of the USA and in two voluminous chapters describes two of the most important and most used indirect taxes in American taxation system, which means excise tax and sales tax. The aim of the thesis is drawing up an analogous comparison with Czech taxation system of indirect taxes, primarily Value Added Tax (sales tax) and excise tax and comparison of the dissimilar ways of enforcing the tax liability between economic advanced country of the United States and familiar system of taxes in the Czech Republic or in the other countries of European Union.