Srovnávací studie systémů zdanění fyzických osob České republiky a Francie

Abstract

The aims of this study was to compare natural-person taxation system in the Czech Republic to that in France pursuant selected criteria and consequently suggest potential measures to improve the Czech taxation system. To create a complex perspective of taxation principles, the taxation systems were analysed in their entirety with emphasis on personal income tax. The comparison was basen on selected criteria and the obtained results are described in detail in the conclusion section. Potential solutions for the Czech taxation system would be its simplification and stabilisation of fundamental principles over time. Moreover, measures like renewal of progressive taxation, joint taxation of married couples, and cancellation of super-gross-wage could be considered.