Komparace zdanění příjmů fyzických osob ze závislé činnosti v České republice a Slovenské republice

Abstract

Master thesis deals with the comparison of income taxation from dependent activities in the Czech and Slovak Republics. The aim of the diploma thesis is, as the name implies, a comparison of income from dependent activities between the Czech and Slovak Republics. The theoretical part of the thesis deals with the explanation of basic concepts, tax systems, relief and the tax of individuals from dependent activities. The practical part is mainly focused on the comparison of income taxation from dependent activities on examples. The practical part also includes a comparison of state tax systems and tax breaks.