Analýza daňového zatížení zaměstnanců v České republice v komparaci s vybranými zeměmi

Abstract

The topic of the Master‘s thesis is analysis of tax burden of employees in the Czech Republic in comparison with selected countries. The Master’s thesis addresses the issue of tax and wage systems in the Czech Republic, the Slovak Republic and the United Kingdom with subsequent analysis of wage calculation for selected employees and evaluation of analyses within the comparison. The content of the theoretical part is the system of taxation of income from Employment in the Czech Republic, the Slovak republic and the United Kingdom. Income from employment, forms of monetary remuneration and possibilities of tax optimization are characterised for each selected country. The practical part is focused on the analysis and comparison of wage calculations for selected employees within the examined countries.