Komparace daňového zatížení v oblasti přímých daní ve vybraných zemích

Abstract

This thesis deals with the comparison of direct taxes in selected countries. These countries are specifically the Czech Republic, Latvia, and Norway. The main objective of this thesis is to analyze the tax burdens in the area of direct taxes in selected countries, followed by comparing this burden and providing suggestions and recommendations for the Czech tax system in the area of direct taxes. The first part of the thesis focuses on the theoretical aspects of direct taxes. This part provides a detailed analysis of specific taxes such as personal income tax, corporate income tax, property tax, and contributions to social security. The second part primarily deals with the comparison of the obtained data. This comparison is carried out through calculations of model examples. Based on the evaluated results, suggestions and recommendations for the tax system of the Czech Republic are provided at the end of the thesis. At the end of the thesis, the tax progressivity of personal income tax in the selected countries is also calculated and evaluated, which was the partial objective of this thesis.