Vyhodnocení rozdílů konstrukčních prvků daně z příjmů fyzických osob v České republice a v Rakousku

Abstract

The theme of this thesis is evaluation of the differencies in constructional elements of personal income tax in the Czech Republic and Austria. The aim of the thesis is to characterize the basic theoretical aspects of personal income tax in both countries, and to apply and to evaluate the knowledge to practical examples. The second chapter explains the basic terms and legal regulation of personal income tax in the Czech Republic. The next chapter includes the tax system and legal regulation of personal income tax in Austria. The final part analyses practical examples of calculation of personal income tax. This part also includes the comparison of legal regulation, macroeconomic tax burden indicators, effective tax rate, tax progressivity as well as correlation analysis. On the basis of the results are presented recommendations for the tax system of the Czech Republic and Austria in the field of personal income tax.