Komparácia zdanenia príjmov fyzických osôb v Českej republike so Slovenskou republikou

Abstract

The topic of the bachelor thesis is Comparison of Individuals Taxation in the Czech Republic with the Slovak Republic, so the aim of this work is to explain and compare individual tax systems. The second chapter is aimed at explaining tax theory in general, in the third chapter this theory is applied to income tax of individuals in selected countries. Using model examples, the fourth chapter shows the calculation of the tax liability and the subsequent exaluation of individual examples. The fourt chapter also includes a overview of the forthcoming changes to income taxes in 2019.