Daně z příjmů fyzických osob v České republice a v Polsku

Abstract

The subject of this thesis is comparison of the personal income tax in Czech republic and in Poland. The aim is to highlight the individual differences in the structure and calculation of this tax. The theoretical part is initially focused on the general information about tax, later the emphasis on the personal income tax of both countries. In the practical part there are calculated examples on the tax calculation and subsequently the analysis of results.