Odlišnosti daňových systémů ve vybraných zemích

Abstract

This thesis focuses on a comparative analysis of the tax systems in three selected European Union countries – the Czech Republic, Hungary, and Malta. The main objective is to identify and evaluate key differences in tax structures, tax burdens, and specific features of individual tax types. The thesis examines both direct and indirect taxes as well as social and health insurance contributions, which are integral components of the overall tax burden. The analysis includes both quantitative and qualitative aspects, including model tax calculations for selected taxpayer profiles. It also assesses the efficiency and fairness of taxation in each country while considering their economic and institutional environments. The findings provide insight into best practices and potential risks associated with different tax models, offering inspiration for the optimization of the Czech Republic’s tax system.