Daňová gramotnost obyvatel České republiky a Spolkové republiky Německo

Abstract

The thesis deals with the tax literacy od the residents of the Czech Republic and the Federal Republic of Germany and their perception of the tax policy of their country. The main objectice of the thesis is to find out how residents of the individual countries are oriented in their tax oligations and what their awareness is of the tax system of their country. The theoretical part of the thesis describes in detail the individual tax systems and specific taxes that are currently levied. In the practical part, the answers of the respondents in the individual countries were first analysed and their tax literacy was determined. Based on the research results, specific proposals were proposed that could lead to an improvement in tax literacy.