Daň z příjmů fyzických osob v České republice v komparaci s vybranými zeměmi Evropské unie

Abstract

Bachelor thesis is focused on description and comparison of personal income tax in the Czech Republic, the Federal Republic of Germany and the Slovak Republic. Personal income tax in the Czech Republic is analyzed in the second chapter, followed by the Federal Republic of Germany and the Slovak Republic in the third chapter. The fourth chapter is dedicated to the comparison of elementary factors influencing taxation, such as tax rate, tax deductions and credits which are needed for calculation of tax burden for designed taxpayers and evaluation of effective tax rates come in the second half of this part. . In conclusion German tax payer is levied the most, especially in high income scenario due to progressive tax rate. Czech and Slovak personal income tax rates are flat, increased by surcharge applied on high income. Income increasing results in effective tax rate growth as influence of constant deductions and credits is declining.