Daňový systém v České republice a ve vybraných zemích Evropy

Abstract

The aim of this thesis is comparison of the tax system in the Czech Republic and in the selected European countries. At first, the tax system in the Czech Republic is characterized and then the tax system in selected European countries – specifically in France and Switzerland. The practical part is focused on calculation of the personal income tax and total amount of social and health insurance in all countries. Further, there are described major differences in tax systems of compared countries. At the end, there are stated recommendations, which could improve the tax system in the Czech Republic.