Komparace zdanění mezd zaměstnanců v České republice a v Slovenské republice

Abstract

The thesis is focused on the comparison of wage policy and taxes on personal income in the Czech Republic and Slovak Republic. The work is divided into free parts. In the first theoretical part is analyzed and using the comparison of wage legislation of both countries. The second part is using the methods of description and analysis of targeted tax systems, detailing the tax on personal income. In the conclusion, practical examples are given to the calculation of net earnings. Evaluated the amount ofannual tax liability fictitious taxpayers are analyzed ways to optimize the tax burden and not least is compared and the amount of tax liability on specific calculations.