Analýza daně z příjmů fyzických osob v České republice v komparaci s vybranými zeměmi

Abstract

The thesis focuses on the analysis of personal income tax in the Czech Republic in comparison with selected countries, namely Poland and the Federal Republic of Germany. The thesis is divided into theoretical and practical parts. The theoretical part briefly describes the countries and explains the basic tax terminology. In this part of the thesis the method of description is used. In the practical part, the procedures from the theoretical part of the thesis, methods of analysis and comparison are applied. Furthermore, there are two model examples, where in both examples the tax period is the year 2024. The first model example is with taxpayers from the Czech Republic and Poland, who are entrepreneurs. The second model example is with taxpayers from the Czech Republic and the Federal Republic of Germany, where the taxpayers are employees.