Posouzení zatížení vybraných poplatníků přímými daněmi v České republice a ve Slovinsku

Abstract

Direct taxes, which include personal and corporate income tax, real estate tax and road tax, are one of the most important sources of revenue for the state budget. The aim of this paper is to describe direct taxes in the Czech Republic and Slovenia and to compare the tax burden of direct taxes on selected types of taxpayers through model cases. The theoretical part defines the concept of tax and discusses the tax system in terms of its distribution and design elements. In the next chapter, the individual direct taxes are described from the perspective of the Czech and Slovenian taxpayer. In the application part, the tax burden is calculated for model types of taxpayers for each tax and conclusions are drawn on the basis of the values found.