Porovnání struktury daňových příjmů České republiky a Švýcarska

Abstract

Chief purpose of the paper is to compare significance of various kinds of taxes in tax revenue structure of Czech Republic and Switzerland. It is shown, that both countries rely primarily on income, especially personal income, as a tax base. Levies in the form of income taxes and social security contributions differ in progressivity of tax rates. Apart from that, Switzerland puts considerably more emphasis on property taxes, employing approach of taxing the net wealth, in contrast to czech system of taxing the real estate. Also mentioned are different approaches to taxation of gambling, in spite of relative insignificance of the respective tax yields.