Daňové systémy České republiky a Irské republiky

Abstract

This thesis contains 3 main chapters, in which comparison, analysis and synthesis have been done. In the first chapter the selected taxes of Irish taxation system are described. The taxation system of the Czech Republic has not been included into this thesis on the grounds of more detailed description of the Irish taxation system. In the second part of the thesis the selected taxes have been analysed and compared with the Czech legislation. Ascertained findings from the second part have been applied in the last part of the thesis, in which is the synthesis of the practical viewpoint and applied on the model families and taxpayers in the compared countries. In the attachment of this thesis is the description of other Irish taxes, English-Czech vocabulary of used terms and a sample tax return for the Republic of Ireland.