Komparace osobní důchodové daně ve vybraných zemích

Abstract

Taxes are levied in almost every country of the world. The main purpose is to raise revenue for government expenditures, although they serve other purposes as well. We can say tax is one of the basic characteristics of a country. Income tax is the tax levy imposed on individuals and corporations. Personal income tax is a tax levied according to law on the remuneration obtained by individuals for providing labor services. As an important part of taxation, personal income tax plays an important role in increasing government fiscal revenue, regulating income distribution of residents, and optimizing resource allocation. Personal income tax has a direct impact on the people's economic living standards, and it is related to the vital interests of each taxpayer. So, analyzing the personal income tax has important practical significance. Personal income tax is one of the current social hot spots. The reason is that the income gap between different groups is constantly expanding, and people need it to act more effectively as a mean of redistribution and promote better social development. The goal of this thesis is to compare the personal income tax of selected types of taxpayers in selected countries with focus on income in Austria, Belgium, Finland, France and Germany. Especially considering that these individual taxpayers have different family structures and family situation.