Komparace daňového systému České republiky a Slovinska

Abstract

The thesis deals with the comparison of the tax system in the Czech Republic and Slovenia. The thesis includes theoretical part and practical part. The introduction describes the issues of thesis topic, methods of processing and objectives of the thesis. The second chapter is devoted to the analysis of the tax system in the Czech Republic. The third chapter deals with the characteristics of the tax system in Slovenia. The fourth chapter is focused on a comparison of income tax and VAT of Czech Republic and Slovenia by using case studies with subsequent evaluation and creating a recommendation for both countries. In the last part the thesis is concluded. The aim was to analyze the tax system in the Czech Republic and Slovenia's tax system with subsequent comparison. The result of thesis was evaluate the identified differences and develop a proposal and recommendation of possible changes to improve in the field.