Daň z příjmů fyzických osob ve vybraných zemích Evropské unie

Abstract

The diploma thesis is focused on personal income tax in three countries of the European Union, the Czech Republic, the Slovak Republic and the Germany. In the theoretical chapters there is analyzed in detail personal income tax. There are defined tax payers, object of tax, individual partial tax bases, it also describes tax allowances and tax credits. In the practical chapter there is applied the calculation of personal income tax and subsequently net wage on several practical examples. In each example there are also the effective tax rates. In the final part there is comparison of effective taxation between three concerned countries.