Komparace daně z příjmů fyzických osob České a Slovenské republiky

Abstract

The thesis is focused on comparison of legislation and the tax burden on taxpayers in the Czech and Slovak Republic by personal income tax, mainly from employment income. With the establishment of independent states after 1993, there have been changes in taxation conditions of each of states, which are the subject of analysis of this thesis. The introductory chapters clarify the current legislation of personal income tax in each country and outlines the development of important structural elements that affect the incidence of tax on the gross income of taxpayers for the previous period. In the second part the subject of analysis is the load rate of taxpayers in the Czech and Slovak Republic by personal income tax from employment, but also by social and health insurance, as well as the disposable income of the taxpayer burden. The comparison is performed by calculating the net wage of selected types of taxpayers in the three income categories, with different demands on tax allowance. An outline of the most significant changes that affected taxation of employees in previsous years follow. In the conclusion, attention is paid to the differences in the annual settlement of prepayments of personal income tax of both republics, and own proposal for changes in the taxation of employees in the Czech Republic is given, which is based on the detected results.