Nezdanitelné části a slevy na dani u fyzických osob v České a Slovenské republice

Abstract

The aim of the thesis is definition and application of tax allowances and tax reliefs for reducing tax liability of Czech and Slovak individuals. We talk principally about determination, comparison and assessment which country is prefered for use tax allowances and tax reliefs for taxpayers from the tax perspective. Theoretical part deals with characteristics of selected aspects of income tax in the Czech and Slovak republic, especially tax allowances and tax reliefs. Practical part solves individual model examples for applying tax allowances and tax reliefs which is used for reducing finally tax for Czech and Slovak taxpayer. Subsequently the fundamental differences for determination tax liability in both countries are concluded.