Srovnání daně z příjmů fyzických osob ve vybraných zemích

Abstract

Personal income tax is probably the best known and most taxes the tax system. The aim of thesis was to compare legislation dealing with taxes on income of individuals in the Czech republic and Slovak republic and subsequent comparison of the tax burden on personal income tax for selected payers of the countries listed above. Theoretical part of the work is devoted to an explanation of general concepts of the tax theory and description of legislative adjustments to personal income tax the Czech republic and the Slovak republic and their subsequent comparision. Practical work is focused on a comparision of selected taxpayers, who are single and childless man, married man with two children and a student, living in the selected countries in the years 2007, 2008 and 2009. Compared payers within the same country was made using absolute indicators of tax burden and compared payers living in the Czech republic and the Slovak republic was used indicators of the relative tax burden.