Komparácia daňovej sústavy Českej republiky a Slovenskej republiky

Abstract

Haferová Natália: Comparison of the Tax System of the Czech Republic and the Slovak Republic. Bachelor thesis. Vysoká škola Báňská - Technical University of Ostrava. Faculty of Economics. Supervisor: doc. Ing. Alžbeta Bieliková, Ph.D.

The topic of my bachelor thesis is a comparison of the tax system of the Czech Republic and tax system of the Slovak Republic. Taxes are an essential part of our lives and the main source of state budget revenue. The easiest way a government can provide is financial resources in the state budget is raising taxes. The tax structure is in different states different, but there are minimal between the Czech and Slovak tax systems differences caused by the existence of a common state and also by the membership of both states in European Union. The aim of the bachelor thesis is not only to describe the tax systems of both selected countries, but also their subsequent comparison using model examples. The tax systems of the two countries are very similar, especially in terms of structure taxes, but it is still possible to find a number of differences between the two tax systems. It is not possible to say unequivocally which state has a better set tax system tax optimization. Both countries have a set tax system according to their needs. The tax environment in the Czech Republic is more friendly for individuals with lower revenues, while in the Slovak tax system there is a milder taxation for legal entities. The method of calculating taxes is almost identical in both countries. Value added tax value, excise or energy taxes do not differ much in both countries due to the fact that that both countries are members of the European Union and adopt regulations of European directives by its legislation.