Komparace daňového systému České republiky a Slovenské republiky

Abstract

Abstract: This work is focused on the analysis of the tax system in the Czech Republic and Slovak Republic in accordance with the current status in 2010 and taking into account the changes which came into force in 2011. The main task of this work is to study the tax system in the Slovak Republic to analyse the mechanism of operation, its elements and compare the tax situation in the Czech Republic, where appropriate, propose measures usable for routing of tax policy. The main aspects of comparison are the basic structural elements of taxes, the fiscal importance of taxes or tax incidence and comparison of the tax system according to international indicators. The study uses a particular method of comparison, the analytic-synthetic method of investigation, methods of graphical analysis further description of the methods available, a simple regression modelling and other. Thorough analysis, I came to the knowledge that can comprehensively evaluate the tax system of the Slovak Republic for less demanding interpretation of the legislation was clearer and the impact of tax incidence in less than a CR. The Czech Republic should therefore particularly thorough revision of the Law on Income Tax, focusing on the countless number of exceptions that are in it and make it administratively difficult.