Daňové soustavy České republiky a Belgického království

Abstract

The aim of the thesis is a description and a comparison of tax systems in the Czech Republic and in the Kingdom of Belgium for the assessment year 2010, focusing on personal income tax, corporate income tax and value added tax. In the first instance is in the thesis characterized the tax system of the Czech Republic, followed by a definition of the tax system of the Kingdom of Belgium. The tax systems are described generally with a graphic representation of their structures. Further, the thesis is focused on chosen taxes. For each of these taxes is defined who is the taxpayer, the subject to tax, exemptions, what is the procedure to determining the tax base and calculating of the tax itself and also deadlines for tax returns and for paying a tax liability. The last part of the thesis is devoted to the comparison of the tax systems. Differences between the tax systems in general and also differences in tax incomes between the countries are described here. Thereafter differences between chosen taxes are defined and there is assessed which tax system is preferable for a tax payer in the conclusion of the thesis.