Komparace zdaňování zaměstnanců v České republice a v Belgickém království

Abstract

The topic of this Bachelor thesis is comparison of taxation of employees in the Czech Republic and in the Kingdom of Belgium. Those tax systems of both countries are characterized in first chapters. This bachelor thesis is oriented on taxation of employee income and that is why personal income taxes are described in more details. Basic characteristics and tax aspects of both countries are compared in the next part of this thesis. Three case studies, which relate to taxation of employees, are solved. This application-verification part’s solution is based on information from the descriptions of tax systems. Detailed processes of tax calculations are included in all those case studies. Processes, tax advantages, tax rates and resulting amounts of tax liability are comparised here.