Komparace osobní důchodové daně ve vybraných zemích

Abstract

This thesis focuses on the issue of personal income tax in selected countries. The aim of this thesis was to quantify and compare the personal income tax burden in selected countries with a common history using indicators of effective tax rate and tax progressivity, based on the legislation in force in 2024 and 2025 for model taxpayer types. The focus of the work is on taxpayers with income from employment. This thesis is divided into further chapters apart from the introduction and conclusion. The first chapter is devoted to the theoretical general definition of the tax, the personal pension tax, its historical development, its structural elements and its interconnection with social insurance. Indicators for assessing the tax burden, progressivity and tax saving are also described. The second chapter is devoted to a description and comparison of personal pension tax legislation in selected countries. To complement this, the burden of the personal income tax at the macroeconomic level is also assessed. The third chapter focuses on the microeconomic level of the personal income tax burden, where indicators of the effective tax rate and tax progressivity for model taxpayer types are calculated and compared. The amount of tax savings associated with the child benefit and saving for old age is also calculated and compared. The paper concludes by summarising the findings, which show that countries' approaches to personal income taxation differ, particularly in terms of tax rates, deductions and mandatory social contributions, while at the same time showing some common features.