Komparace přímých daní České republiky a vybraných zemí Evropské unie

Abstract

This bachelor thesis focuses on the comparison of direct taxes in the Czech Republic and selected countries of the European Union. The aim of the thesis is to compare and analyze the differences in direct tax burden between the Czech Republic, Austria, and Italy. The theoretical part describes the characteristic elements of direct taxes, including income and property taxes. The practical part specifically compares direct taxes in individual countries, including personal income tax, corporate profits tax, and property tax. Furthermore, the thesis analyzes the tax burden of individual types of taxpayers in these countries. The results of the thesis showed that the direct tax burden varies significantly in different countries and for different types of taxpayers. In conclusion, recommendations are proposed on how taxes in the Czech Republic could further develop. Overall, it can be said that the aim of the thesis was fulfilled, and the thesis provided concrete results of the comparison of direct taxes between the Czech Republic and selected countries of the European Union.