Komparace daňové soustavy České republiky a Holandska se zaměřením na přímé daně

Abstract

The bachelor thesis deals with the comparison of tax systems of the Czech Republic and the Netherlands with a focus on direct taxes. The bachelor thesis aims to compare the tax system of the Czech Republic and the Netherlands and to compare the tax system in these two countries and then to quantify and compare the tax burden of direct taxes for selected types of taxpayers in selected countries. The second part of the thesis explains and characterizes the basic theoretical concepts of the tax system. The following is a description of individual tax systems, a comparison of both countries' tax systems, and an analysis of the tax burden on direct taxpayers using a tax quota. In the last part, tax systems in the Czech Republic and the Netherlands are compared using model examples for individual types of taxes. The comparison is focused on the tax burden of the taxpayer by direct taxes. Furthermore, a comparison of selected direct taxes is evaluated. In the end, the findings are summarized.