Daňový systém Slovenska a České republiky

Abstract

The goal of bachelor thesis is comparison the Slovak tax system with Czech tax system. In the introduction I defined the notion of the tax system and listed the characteristics of good tax system. The second part explains the basic concepts of taxation and described the tax system in Slovakia. The third part contains a description of the tax systems of the Czech Republic. The second and third parts are expounded with terms of personal income tax. The last part contains a comparison of the tax burden for taxpayer personal income. Furthermore, in the fourth section compares the tax mixes and tax quotas of both tax systems. The concluding part is designed to thorough revision of the Law on Income Tax in the Czech Republic.