Komparace zatížení osobní důchodovou daní u vybraných poplatníků v ČR a SR

Abstract

This bachelor thesis deals with the pension's personal tax. The aim of bachelor thesis is selected by means of indicators to detect the tax burden for selected payers in the Czech Republic and Slovakia in the years 2007-2011 and then the load within individual countries to analyze and compare each other. In the theoretical part basic terms are defined that relate to this tax and its legislative regulation in the Czech Republic and Slovakia. The practical part deals with the finding of the tax burden of selected types of payers in each country with the income of a dependent activity in 2007 - 2011 and later analysis and comparison.