Komparace osobní důchodové daně ve vybraných zemích

Abstract

The aim of this thesis is to compare the tax burden on personal income tax of selected types of taxpayers in China, India, Indonesia, Russia, Thailand, Korea, Uzbekistan, Czech Republic and Israel with a focus on earnings from employment on the basis of legislations of the personal income tax in selected countries. In the first part is described personal income tax, social security payments and indicators of tax burden for international comparison. Second part contains a description and comparison of legislations of the personal income tax in selected countries. In the third part is a comparison of the tax burden of selected types of taxpayers in selected countries for different levels of wage income and taxpayers are defined to represent the different social situations.