Daňové systémy Českej republiky a Slovenskej republiky

Abstract

The main topic of the thesis is the issue of the tax systems in the Czech Republic and the Slovak Republic. It is a complex topic from the point of view of defining the tax systems in their complexity as well as comparison of the differences between the years 1992 and 2014, which were important in the sphere of the tax administration. Changes in the tax systems are assessed by the comparison of those two systems. The aim of the author is to set the basic tax definitions and to describe the tax system in the Czech and Slovak Federal Republic, with the focus on the individual taxes during the given period. From the title of the thesis, it is obvious that the author gives the overview on the Slovak and Czech tax systems, and for better comparison devotes to each system individually and describes individual taxes that the state imposes on taxpayers. The differences in tax policy of both countries are indicated as well.