Komparace daňové soustavy České republiky a Slovenské republiky
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Vysoká škola báňská - Technická univerzita Ostrava
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Abstract
Theme of the bachelor thesis is comparison of tax system of the Czech Republic and the Slovak Republic. Thesis is divided into parts. In the first chapter, there are described taxes of the Czech tax system, in the second chapter, there are described Slovak taxes. In the next chapter, taxes of both countries are compared to each other, differences between both tax systems are highlighted and the resulting knowledge is evaluated. The goal of the thesis is to find out how much are both tax systems different.
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tax, tax system, taxpayer, tax subject, income tax, Czech Republic, Slovak Republic, tax base, tax rate, comparison