Komparace daňové soustavy České republiky a vybraných států Evropské unie

Abstract

The objective of this bachelor thesis is to describe tax systems of the Czech Republic, Slovakia and Austria. It aims to provide characteristics of the changes coming into effect in 2013 and a comparison of these changes with the status quo. The final part of the work offers recommendations for the tax system of the Czech Republic, namely the income taxes of natural and juristic persons. The thesis is divided into three chapters. The first one contains the description of the tax system of the Czech Republic followed by the description of the tax systems of Slovakia and Austria. In its crucial part the work deals with a comparison of the income taxes of natural and juristic persons in the three above-mentioned countries. The characteristics of changes due to come into effect in 2013 are treated in detail. A considerable attention is paid to the comparison of the status quo with the coming changes. The final chapter puts forward recommendations relevant to the two types of tax in question.