Analýza a komparace daňového systému ve vybraných zemích

Abstract

The aim of this thesis is to conduct a comprehensive analysis and comparison of the tax systems of Iceland and Estonia, focusing on their structure, specifics, and impacts on the economy. The thesis concentrates on a detailed characterization of the respective tax policies, fiscal tools, and administrative processes used by these countries to efficiently collect taxes. As part of this analysis, key differences and similarities between the tax systems of both countries will be identified, with an emphasis on methods for calculating tax burdens, the application of tax rules for different groups of taxpayers, and the impact of digitalization in tax administration, particularly in Estonia. The goal is to provide practical examples and comparisons of tax regimes in both countries to ensure a deeper understanding of their functions and effectiveness within the broader economic and fiscal context.