Komparace osobní důchodové daně ve vybraných zemích

Abstract

Personal income tax is an integral part of tax systems. The aim of this thesis is to compare the tax burden of personal income tax for model types of taxpayers in selected countries at the microeconomic level. The calculations of the tax and tax burden are carried out in the conditions of 2025. The work is divided into two parts: the theoretical part and the application part. The second chapter describes the personal income tax and indicators for measuring the tax burden. The third chapter presents the legislative regulation of personal income tax in selected countries. The selected countries are the Czech Republic, Spain, France, and Denmark. In the fourth chapter, the values of the tax amount, social insurance, net income, tax burden, total tax burden and progressivity of tax liability are calculated. Furthermore, a comparison of the tax burden, progressivity of tax liability and the structure of gross income between selected countries is made. The conclusion of the thesis describes the values found in the comparison of personal income tax.