Komparace přímých daní v České republice a ve vybrané zemi Evropské unie

Abstract

The bachelor thesis deals with comparison of direct taxes in the Czech republic and in selected state of the European Union. The goal of the bachelor thesis is analysis of direct taxes in the Czech republic and in selected state of European Union, their comparison and the evaluation of detected differences. The bachelor thesis is divided into two parts – theoretical and practical part. Theoretical part is focused on analysis of personal income tax, corporate income tax and real estate tax in both states. Practical part deals with application on practical examples and comparison of direct taxes.