Komparace daně z příjmů fyzických osob v České republice a ve Velké Británii

Abstract

Bachelor thesis deals with Comparison of Personal Income Tax in the Czech Republic and in the United Kingdom. The topic is the objective of the bachelor thesis. The aim of this work is to use method of description, analysis, comparison, synthesis and find similarities and differences in the Personal Income Tax of both countries. The work is divided into theoretical and practical part. The first part defines the characteristics of Personal Income Tax in the Czech Republic and legal regulation of Personal Income Tax in the United Kingdom. The second part is focused on practical use of acquired knowledge in tax liability calculations and following comparison.