Komparace zatížení osobní důchodovou daní ve vybraných zemích

Abstract

The personal income tax, which is the central theme of this thesis, is one of the most important categories of public budget revenues. The goal of this thesis is to compare the personal income tax burden in the Czech Republic, Denmark, Estonia, Finland, Ireland, Iceland, Lithuania, Latvia, Norway, Sweden and the UK through legislative standards of personal income tax applicable in 2016. The first part focuses on the theoretical definition of the tax and the characteristics of personal income tax. The second part contains a description of the legislative standards of personal income tax in selected countries. The third part evaluates the tax burden on macroeconomic and microeconomic level. At the end of this thesis is made a summary of the results.