Komparace daňového systému České republiky a Španělska

Abstract

The bachelor thesis dealt with the tax system of the Czech Republic and Spain. The aim of the work was to analyze individual tax systems with a later focus on personal income tax and their comparison. In the theoretical part of the bachelor thesis I used the method of synthesis and analysis, in the second part I used the information on four model examples. Based on model examples, I found that tax rates and burdens are higher in Spain in all examples. The reason is the distribution of rates, progressive tax, smaller % of social insurance.