Komparace daňového systému České republiky a Velké Británie se zaměřením na přímé daně

Abstract

Tax system has a strong influence on the wealth of the state as well as on the income of households and limited companies operating on its territory. One of the four fundamental freedoms of European Union is free movement of workers and distinctions of the tax systems can cause different taxation of taxpayers. The aim of the diploma thesis is the characterization and comparison of the tax system of the Czech Republic and the Great Britain, both the theoretical and practical aspects, analysis of direct tax calculations with a focus on personal income tax and corporate tax, and evaluation of potential differences between the two countries based on the prior analysis. In conclusion, the characteristics of both tax systems are summarized and compared using graphs. Based on the acquired knowledge, recommendations for the future possible evolution of the tax system of the Czech Republic have been established.