Komparace základních rozdílů v aplikaci daně z příjmů fyzických osob v České republice a Polsku

Abstract

The bachelor thesis deals with the comparison of methods of calculating the tax liability of persons in the Czech Republic and Poland. It is divided into 5 chapters, introduction, theoretical part, partly theoretical and partly practical part, practical part and conclusion. The thesis describes the tax system of both countries, types of taxes paid, types of income, news in the current year, the possibility of adjusting the tax liability and in the practical part the subsequent application of this knowledge to various methods of tax calculation. Subsequently, these methods are compared and their advantages and disadvantages are summarized.