Komparace daně z příjmů fyzických osob v České republice a ve Finsku

Abstract

This thesis focuses on the comparison of income taxation of natural persons in the Czech Republic and Finland. The theory part analyses particular elements of the tax systems of the both countries. Further, the countries are compared from general, macroeconomic, and international perspectives. The practical part describes in further detail the system of taxation of natural persons in the Czech Republic and Finland. Tax burden of model taxpayers with income from employment is determined and compared by using acquired information. Based on the gathered information, proposals and recommendations are determined that can be taken from the Finnish system into the Czech legislation.