Analýza daně z příjmu v České republice a ve vybraných zemích Evropské unie

Abstract

Resume

Hurníková Martina. The Income Tax Analysis in the Czech Republic and EU Selected Countries. In Valašské Meziříčí. Tertiary School of Mining - Technical Universiti Ostrava. Faculty of Economics. Bachelor's thesis. Thesis supervisor Ing Elen Válková.

The aim of the Bachelor's thesis is primarily to analyse the difference between the flat rate taxation operating in the Czech Republic and Slovakia and the progressive rate taxation employed in Denmark on the income of natural persons.

The theoretical section comprises mainly a description and classification of individual taxation systems (taxes in the EU and tax systems) of selected countries of the EU.

The practical section is devoted to the income tax of natural persons and a comparison is drawn between a flat rate tax and progressive taxation. It contains a calculation of the taxation on the average salary in the Czech Republic and Slovakia with the conclusion from the results obtained that a flat tax rate is not always flat and does not therefore depend on the percentage rate of tax. This is followed by an introduction to the progressive systém of taxation emloyed in Denmark.

The thesis concludes with a list of sources used, abbreviations, graphs, pictures, tables and annexes.