Porovnání daňového systému České republiky a Švédského království se zaměřením na daň z příjmů fyzických osob

Abstract

The diploma thesis focuses on the analysis and comparison of the tax systems in the Czech Republic and the Swedish Kingdom in the area of the personal income tax. It defines the basic tax concepts and monitors the tax burden explained by a model example of a taxpayer. Calculations of the effective tax rate have shown an increasing tax burden which depends on an increasing amount of gross wage. The tax burden is higher in Sweden. The implicit tax rate levied on labor is high especially at the Swedish taxpayer with an income over 50 000 SEK. The calculations have found out that both the countries have a progressive income tax despite the fact that a unified tax rate has been imposed in the Czech Republic.