Osobní důchodová daň v České republice a ve vybraných zemích

Abstract

Person income tax is today part of the tax system in the majority of well developed modern countries. Tax income, and beside others also from the person revenue tax, represents a major source of public budgets. After introducing the linear rate of the person income tax in the Czech Republic the issue of taxing the personal pensions became even more current and debated. The main aim of this thesis was to analyze the contemporary way of taxing the person incomes in the Czech Republic and in selected countries and to compare the construction, productivity and tax burden of the person income tax in the selected countries targeting mainly the income tax. For comparison the Czech Republic, Slovakia and Ireland were chosen to represent the ways of personal income taxing. In the Czech Republic and Slovakia the linear tax rate is used, while in Ireland like in the majority of the West European countries, more (two) tax brackets are in use. All three compared countries are EC members where they belong among the countries with lower tax burden.