Zdanění příjmů ze závislé činnosti v České republice a Slovenské republice

Abstract

Subject of the bachelor thesis „Income tax of dependents activity in the Czech Republic and in Slovak Republic“ are income taxes of individual persons, characteristics of taxes in Czech Republic and in Slovak Republic and comparison taxes in other country in European Union. In the first part are explained the concepts of taxes and tax systems in the Czech Republic. The second part is focused on taxation of income from dependent activity in Slovak Republic and in the last third part is a comparison of taxation.

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Subject(s)

Income tax, taxpayer, payer, tax relief, tax advantage, tax exemption, tax base, net wage, social insurance, health insurance.

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