Komparace zdaňování závislé činnosti v České republice a ve Švédském království

Abstract

This master thesis deals with the comparison of employee taxation in the Czech Republic and the Kingdom of Sweden. The aim of the work was to make a comparison of employee taxation. The work is divided into theoretical and practical part. In the theoretical part, a description of both taxation systems was performed, using Czech and foreign literature. In the practical part, the comparison itself was performed using model situations with subsequent evaluation using appropriate indicators.