Komparace vybraných aspektů daně z příjmů fyzických osob ze závislé činnosti v České republice a ve vybraném státě Evropské unie

Abstract

The diploma thesis deals with the comparison of Income tax with the focus on Employment tax of the Czech Republic and Finland. The aim of the diploma thesis is to compare personal income tax from dependent activity in the Czech Republic and Finland. The thesis is divided into theoretical and practical part. The theoretical part is devoted to characteristics of the taxation system of both countries and primarily the Employment tax. The practical part is focused on the comparison and Employment tax calculation. In the practical part there was also used the multiple-criteria decision analysis. The result of the practical part is that Finland is the preferred option for the selected taxpayer over the Czech Republic.