Komparace daňového zatížení zaměstnanců v České republice a v Dánsku

Abstract

In the bachelor thesis is analysed the comparison of the tax burden of employees in the Czech Republic and in Denmark. The aim of the thesis is to compare wage taxation of employees in the Czech Republic and in Denmark and to formulate recommendations. The thesis is divided into 5 chapters. The first chapter is introduction. The second chapter is focused on characteristics of the tax system in the Czech Republic and the tax system in Denmark. In the third chapter are defined selected aspects of the income tax and characterized wage taxation systems and individual wage parts in the Czech Republic and in Denmark. In the fourth chapter are analysed the differences in the tax burden of employees in selected countries. Subsequently, suggestions and recommendations are formulated. The fifth chapter is conclusion of the bachelor thesis.