Komparácia daňovéj sustavy Českej republiky s vobranými štáty Europskej unie

Abstract

The bachelor thesis deals with the comparison of the tax system of the Czech Republic with selected countries of the European Union. The aim is not only to characterize the tax systems of selected countries, but also to compare them on the basis of model examples. The work is divided into five chapters - introduction, characteristics of the tax system of the Czech Republic, characteristics of the tax system in selected EU countries, comparison of the tax system of the Czech Republic with selected EU countries and conclusion. The second and third chapters are focused on the theoretical presentation of the tax systems of selected countries. The fourth chapter is practical and compares the taxation of natural and legal persons in the Czech Republic and in selected EU countries on model examples.