Komparace daňového systému v České republice a Spolkové republice Německo se zaměřením na daň z příjmů fyzických osob

Abstract

The aim of the thesis is to compare two different tax systems, the one in the Czech Republic and the one in the Federal Republic of Germany. The personal income is consequently analyzed on model examples. Both the Czech tax system and German tax system are characterized. The methods of comparison, description and deduction were used to meet the aim of the thesis. The result of the thesis consists of particular model examples, which show the taxation of income from dependent activities in the Czech tax system and German tax system. I found out that the tax burden of a taxpayer in the Federal Republic of Germany is lower than the one of a taxpayer in the Czech Republic. The contribution of the thesis is a complex overview of income taxation from dependent activities in two different tax systems.