Komparácia daňového zaťaženia fyzických osôb v Českej a Slovenskej republike so zameraním na daň z príjmov

Abstract

The bachelor’s thesis aims on the comparison of tax burden of person in Czech Republic and Slovakia with aiming on the income tax. Listed problematic is solved by model examples of which objective is an employee who is an autonomously earning person and a student. After the comparison of outcomes, taxpayers from Czech Republic are in the advantageous position, because of the lower tax burden and higher annual net income. The main reasons are: different advance in the calculation of tax base, different tariff of insurance rate and income tax, andthe height of tax insurance.