Vývoj dane z príjmov fyzických osôb v Českej republike a Slovenskej republike po roku 1993

Abstract

The aim of my diploma work is to describe the development of the natural person income tax in the Czech Republic and in Slovakia since 1993. In my work, I tried to state the most important changes and amendments since the dissolution of Czechoslovakia into two autonomous republics. A part of work is dedicated to the analysis of the basic differences of the natural person income tax in these neighbouring countries. I wanted to clarify the issue of the natural person income tax in a simple and brief way to be understood by the common people who are most affected by this tax.