Komparace daňového systému České republiky a Dánska

Abstract

The aim of this bachelor thesis is a comparison of tax systems in the Czech Republic and Denmark. Tax can be characterised as a payment into the public budget in certain regular intervals. This thesis is divided into three chapters. In the introduction the tax questions are sketched and the present tax system in the Czech Republic is summarized. Further the tax system in Denmark is described, in which some taxes are different from the Czech tax system. The individual taxes of both countries are characterised together with their tax rates. In the fundamental part of this thesis these tax systems are compared and the tax revenues, the development of the tax burden and the top tax rate on personal income and the tax rate on corporate income of both countries in the last years are monitored. Finally, the taxes in dependence on the highest tax revenues are compared, the measures which should be carried out before the transition from the Czech tax system to the Danish tax system are described and possible changes in the tax system of Czech Republic are suggested.