Komparace daňového systému ve vybraných zemích

Abstract

This bachelor thesis focuses on the comparison of tax systems in the Czech Republic, Korea, and Singapore. The aim is to analyze the structure of each tax system, including their legal frameworks and tax rates, with a specific focus on the practical tax burden experienced by model taxpayers. Using both qualitative and quantitative methods, the thesis compares the effectiveness of taxation and highlights the differences in tax system design. The results of this comparison illustrate how various approaches to tax policy affect individuals and businesses in different economic and cultural contexts.