Komparace osobní důchodové daně ve vybraných zemích OECD

Abstract

The personal income tax is considered as one of the most important taxes of tax systems in most countries. The aim of the thesis is to compare the legislative form of the personal income tax and the tax burden on the personal income tax for defined types of taxpayers with employment income in selected OECD countries. The thesis is divided into three main parts. The first part is focused on theoretical aspects of taxation and a characteristic of the personal income tax. The legislative form of the personal income tax in selected OECD countries is detailed described and compared in the second section. The third part contains a comparison of the tax burden from a macroeconomic prospective on a basis of appointed standard and alternative indicators and from a microeconomic prospective represented by the tax burden on specified types of taxpayers by personal income tax in selected OECD countries.