Komparace daňového zatížení zaměstnanců v České republice a Spolkové republice Německo

Abstract

The theme of the thesis are the issues of employee taxation in compliance with the Czech and German taxation system. The content of the theoretical part is the definition of terms used in tax area, the description of the Czech taxation system, including the taxation system in Germany. The practical part is focused on comparison of the calculated net earnings and tax burden of employees in both countries.