Daňový systém v České republice a jeho komparace s vybranými zeměmi Evropské unie

Abstract

The thesis is focused on the topic "Tax System in the Czech Republic and its Comparison with Selected European Union Countries". The aim of the thesis is to characterize the tax system in the Czech Republic, the Slovak Republic and the Republic of Croatia and to highlight their differences. The main goal is to calculate and comparison of the values of the tax burden of employee and of the tax progressivity in selected countries. The theoretical part deals with the description of the tax system in the Czech, the Slovak and the Croatian Republic. The practical part deals with the calculation and comparison of the values of the tax burden of employee and of the tax progressivity and subsequently a comparison is made of the personal income tax and the tax systems in selected countries.