Zdaňovanie prijmov zo závislej činnosti v podmienkach Českej republiky a Slovenskej republiky

Abstract

The thesis analyze the income physical persons aimed at paid employment in the two countries - int he Czech Republic and the Slovak Republic. It refers to the various possibilities in these countries, which affect the resulting cash flow individuals. Solution options in the form of discounts of tax allowances and deductible items and the obligations which a taxpayer must meet in the form of tax payment, pay health and social insurance. Social and health insurance are also linked to the employer's obligations.