Komparace zdaňování příjmů zaměstnanců v České republice a v Rakousku

Abstract

The topic of this bachelor thesis is a comparison of employee income taxation in the Czech Republic and Austria. The thesis is divided into 5 chapters. The content of the first chapters is the definition of basic tax terms used in tax area and description of the Czech and Austrian tax system. in the practical part, information from the description of tax systems or aspects of income tax is found with the help of three model examples. The purpose of these three model examples are calculations of personal income tax, which lead to the discovery of differences in the procedure of determining the tax and resulting amounts. Processes and results from model examples are analyzed and evaluated.