Komparace daňových systémů ve vybraných zemích Evropské unie

Abstract

This thesis examines and contrasts tax systems within the European Union, with a specific focus on Belgium and Spain. It evaluates tax burdens concerning minimum and average annual gross wages, effective personal and corporate income tax rates, and consumption taxes. Furthermore, the study investigates the factors shaping tax burdens across various population demographics, such as individuals with differing numbers of dependent children. Ultimately, the research contributes to a nuanced understanding of tax policy divergence among EU member states and offers valuable insights for refining tax strategies across the region.