Komparace zdaňování příjmů fyzických osob v České a Slovenské republice

Abstract

The aim of this thesis is the comparison of taxation of private individuals in Czech Republic and Slovak Republic. The thesis is divided into theoretical and practical part within five chapters. The first chapter describes basic terms used in tax terminology. The second chapter characterises taxation of private individuals in Czech Republic. In the third chapter, taxation of private individuals in Slovak Republic is characterised. The fourth part of the thesis is a practical part and is called Comparison of taxation of private individuals in Czech and Slovak Republic. Here are discussed the differences in attitude of Czech and Slovak Republic towards the tax harmonisation in European Union. Further we compare the impact of tax revenues on the national budget of the considered countries, development of tax rates of private individuals since 2000 and we describe the method of calculating income tax of private individuals in Czech and Slovak Republic. The chapter continues by calculating model examples to compare tax burdens of employed individuals.