Daňová struktura a daňové zatížení v České republice ve srovnání se zeměmi OECD

Abstract

The aim of my work is to evaluate the tax system of the Czech Republic, to compare it with selected countries and to determine whether the tax burden in the Czech Republic can be compared with other countries. The first part deals with general aspects of tax theory. The content of the second part is the tax system and tax burden in the Czech Republic. And the third part deals with the tax system and tax burden of selected countries – Slovak and Hungary. In this part their comparison is done.