Porovnání daňového zatížení mezd v České republice a Slovenské republice

Abstract

This bachelor thesis focuses on comparing the tax burden of wages in the Czech Republic and Slovakia. The work is divided into a theoretical part and a practical part. The theoretical part deals with the general characteristics of the wage and tax systems in both countries. It also includes a theoretical methodology for calculating income tax from a dependent activity. The practical part focuses on comparing the tax burden of fictitious tax payers. This part analyzes the tax payers with different gross wages, different tax rebates, tax benefits and a non-taxable part of the tax base. The content also includes a calculation of the annual tax liability and a calculation of the tax progressivity of a tax payer with no dependants.