Daňové systémy České republiky a Norského království

Abstract

The aim of this master thesis is the comparison of tax systems in the Czech Republic and the Kingdom of Norway. The tax can be characterised as a payment into the public budget in certain regular intervals. This thesis is dividend into three chapters. In the introduction the tax questions together with explanation of the basic tax terms and tax classification are sketched. Next the present tax system in the Czech Republic is summarized. Then the tax system in Norway is described, in which some taxes are different from the Czech tax system. The individual taxes of both countries are characterised together with their tax rates. In the fundamental part of this thesis tax revenues are characterised and the development of tax revenues of the particular taxes of both countries in the last years are monitored. Subsequently the development of the tax burden, the total tax revenues and the top tax rate on personal income and the tax rate on corporate income of both countries in the last years are compared. Finally, these tax systems are compared and differences, advatanges and disadvatanges of both tax systems are sketched.