Daňové zatížení fyzických osob ve vybraných zemích EU v oblasti přímých daní

Abstract

The main goal of the thesis is to evaluate the tax burden on wages, tax progressivity, net annual wage in the Czech Republic, Slovak Republic and the Republic of Bulgaria.Partial goal is to determine whether the selected countries with proportional tax rates on income tax liability are actually proportional character.

The first part is focused on the general system of direct taxation. The second part describes the direct tax systems in selected EU countries. Findings are applied in the practical part. The following is the methodology for calculating the tax burden and tax progressivity, calculated ratio of net earnings to gross wages, the results are analyzed and compared.