Komparace a zhodnocení české a slovenské daňové soustavy

Abstract

Theme of this bachelor thesis is the Czech and Slovakian tax system. The thesis is divided into theoretical part and practical part. The theoretical part includes fundamental concepts related to taxes as well as important taxes in both states. In the first chapter, we define what the term tax actually means. Then, we describe personal income tax and corporal income tax as direct taxes. The indirect taxes in Czech Republic and Slovakia have demarcated VAT – value added taxes. In the practical part of this thesis, both tax systems are evaluated. Some differences in the mentioned systems are highlighted. In conclusion, the findings are summarised.