Komparace zatížení osobní důchodovou daní modelových typů poplatníků ve vybraných zemích

Abstract

This thesis is focused on personal income taxation in Bulgaria, the Czech Republic and Denmark. The aim of this bachelor thesis was to compare the legislative regulation of personal income tax in the selected countries and then to compare the tax burden of model types of taxpayers in the selected countries using a microeconomic indicator of the tax rate with emphasis on dependent activities and investments. This theses is divided into three chapters in addition to the introduction and conclusion. The first chapter introduces the basic characteristics of taxes, the history of income taxation, the classification of taxes, the functions of taxes, and the basic elements of the personal income tax. After that, the procedures for measuring the tax burden are described. The next section describes the legislative adjustments to the personal income tax as of 2022 on which all calculations are based. The main part of the theses is focused on a separate comparison of personal income taxation in the selected countries. The evaluation was carried out by determining model incomes of individual taxpayers and then calculating the tax burden according to the in force legislation and the relationship for calculating the burden rate. The final section summarises the results of the comparison. The results confirm that each country approaches the taxation of personal income in a completely different way, depending on the personal pension tax rate and the level of social security contributions.