Analýza vybraných aspektů zdanění příjmů ze závislé činnosti v České republice a v Rakousku

Abstract

The thesis deals with the analysis of selected aspects of income taxation from dependent aktivity in the Czech republic and Austria. The first part of this thesis is focused on the theoretical basis, that relate to the issue of personal income tax in individual countries. These theoritical findings are further applied in the analytical part of the thesis. The analytical part contains the comparison of the tax burden indicators, which include the tax quota, the tax to GDP ratio and the day of tax freedom. Thereafter is perform a calculation and comparison of the tax progress and the tax burden of the selected types of taxpayers are performed. On the basis of the results are presented individual proposals and recommendations for the tax system of the Czech Republic in the field of personal income tax.