Rozdíly ve zdanění příjmů České republiky a Spolkové republiky Německo

Abstract

The goal of the bachelor thesis „Differences in Incomes Taxation within the Czech Republic and the Federal Republic of Germany“ is based on current legislation, analysis and calculations of total tax liability explore a basic structural elements of income taxes and the mechanism of operation of taxation systems in the Czech Republic and the Federal Republic of Germany and then to point out the differences that exist between these countries. The study uses a particular methods of comparison, methods of graphical analysis and description of the methods and other. Thorough analysis was found that, the tax systems of both countries are very similar. In the Federal Republic of Germany are also levied solidarity surcharge, local business tax and church tax. In general, was observed higher tax burden on German taxpayers than in the case Czech taxpayers.