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

Abstract

Diploma thesis on the topic of personal income tax in the Czech Republic in comparison with selected countries of the European Union deals with the issue of personal income tax. The objective of the diploma thesis is to describe the tax system of the Czech Republic and selected countries of the European Union, to define the basic terms related to personal income tax and to become acquainted with the subject of personal income tax and the method of tax liability calculation. The practical part of the diploma thesis will compare the tax liability calculation of taxpayers in selected states of the European Union and at the conclusion of the practical part there is an evaluation of personal income tax in selected countries, including the evaluation of the effective tax rate.