Komparace zdanění příjmů fyzických osob ze závislé činnosti v České republice a Slovenské republice

Abstract

This bachelor thesis deals with the comparison of income taxation of individuals from dependent activity in the Czech republic and the Slovak republic. The aim of the work is to compare both tax systems with a focus on dependent activity. In the teoretical part of this work are explained all terms, which are important for the right understanding of both tax systems. Teoretical part includes the second and the third chapter. The fourth chapter which is practical part of this work contains model examples through which are the systems compared. Both systems are compared particularly using indicators of tax burden.