Komparace vybraných konstrukčních prvků důchodových daní v České republice a v Hongkongu

Abstract

The aim of this bachelor thesis is to compare the structural elements of the income tax, which must be used in every calculation of the tax liability. The thesis pointed out the differences in tax levy between individual and corporation between the Czech Republic and Hong Kong. The text is divided into three chapters, where the first and second deal with the theoretical part, where it is necessary to define elements such as the taxpayer, the subject of the tax, the tax rate, the tax discounts, and finally to perform the actual calculation of the tax liability with the help of these components for both destinations. In the third, most important chapter, the emphasis is placed on the very differences in the tax burden of specific elements of the tax. The comparison is made for personal income tax and corporate income tax. The thsesis also shows the redistribution of incomes between these countries using the Lorenz curve and the Gini coefficient. Based on the calculations of individual comparisons, outputs and possible recommendations are made.