Komparácia daňovej sústavy Českej republiky a Francúzka

Abstract

The bachelor thesis is focused on the comparison of the tax system of the Czech Republic and France. The first two chapters of the thesis characterize the tax systems of selected countries. In the next chapter, the differences with a focus on personal income tax are evaluated on the basis of model examples. Based on model examples, it can be compared that the tax liability in the Czech Republic is higher than in France. The net wage is also different, lower in the Czech Republic than in France. It is interesting that in France, personal income tax is paid per household, while in the Czech Republic each individual pays it separately. Methods of analysis, synthesis and comparison are used in the work.