Srovnání českého daňového systému se systémem daňových rájů

Abstract

In my thesis a have decided to compare Czech tax system with the systems of tax heavens. Tax heavens described in this work are Andorra, Liechtenstein and Monako. The main aim of this work is to compare particular kinds of taxes and tax rates. It is evaluated, whether or nor are Czech republic's tax rates comparable with tax heavens and if Czech republic is approaching these tax heavens, depending on the tax legislation change over time.