Odlišnosti daňových systémů ve vybraných zemích Evropské unie se zaměřením na daň z příjmů fyzických osob

Abstract

This master's thesis focuses on the comparison of the tax and social contribution systems of Ireland and Sweden and analyses their impact on different types of economic entities. The aim of the thesis is to identify the main differences between these systems and evaluate their influence on the level of effective tax burden. The theoretical part describes the fundamental principles of tax systems, tax progressivity and the structure of public revenues in the analysed countries. The practical part is based on a comparative analysis of four model entities for the year 2026, which allows the evaluation of tax and social contribution burdens under different income levels and forms of economic activity. The results indicate significant differences in the approach to the taxation of labour and entrepreneurship in the two countries. The findings contribute to a better understanding of differences between selected tax models and may serve as a basis for further discussion on tax policy.