Komparácia daňového systému Českej republiky a Slovenskej republiky

Abstract

The aim of this bachelor thesis is to characterize and then compare the tax systems of the Czech Republic and the Slovak Republic. The work defines the basic structural elements of specific taxes. This work is divided into five chapters, where the first chapter is an introduction. The second chapter is devoted to the tax system of the Czech Republic. The content of this chapter is the distribution of taxes and their subsequent description based on structural elements. The third chapter describes the tax system of the Slovak Republic, where, as in the case of the previous chapter, we will focus to distribution of taxes and their subsequent description. The fourth chapter is an application chapter, so the selected taxes will be compared on specific examples. We focus on personal and corporate income taxes, real estate tax, but also consumption tax and motor vehicle tax. The last chapter is the conclusion in which we summarize the results obtained and evaluate in which tax system the selected tax is more advantageous.