Komparace přímých daní v České republice a Slovenské republice

Abstract

The bachelor thesis deals with the comparison of direct taxes in the Czech Republic and the Slovak Republic. The aim of this bachelor thesis is to analyze the tax systems of the Czech and Slovak Republic and thereupon determine their mutual comparison. The thesis is divided into two main parts - theoretical and practical part. Theoretical part is focused on characteristics of direst taxes in both countries, where basic tax concepts are explained. These are important for understanding tax problematics. The theoretical principals are further applied in the practical part. Practical part follows up with comparison of personal income tax, corporate income tax and road tax and its application on model example.