Aplikace daňové politiky ve vybraných zemích Skandinávie v komparaci s Českou republikou

Abstract

The main goal of the diploma thesis is, due to the study of the tax system of the Czech republic and chosen Scandinavian states, to analyze differences between their functioning, find out how far the tax burden taxpayers in each states and possibly design some recommendation for the tax policy in the Czech republic. To achieve this goal, the method of comparison, description, analysis and synthesis is chosen. The theoretical part is focused on tax policy and its basic concepts. The tax systems of selected Scandinavian countries are described later. Practical part is focused on calculations of tax burden of work and selected products and evaluation.