Komparace daňového systému České republiky v oblasti přímých daní s vybranými zeměmi Evropské unie

Abstract

The topic of the diploma thesis is "comparison of the tax system of the Czech Republic in the field of direct taxes with selected countries of the European Union". The Slovak Republic and Poland were chosen to fulfill the aim of the thesis. In the theoretical part, the tax system in the Czech Republic is first characterized, where individual direct taxes are described in more detail, and then the tax systems in Slovakia and Poland are defined. The practical application is focused on the calculation and subsequent comparison of the values of tax burden and tax progressivity for two selected taxpayers. At the end of the thesis, a comparison of tax systems in individual countries and an evaluation of the personal income tax based on previous calculations and graphs is made.