Komparace zatížení osobní důchodovou daní ve vybraných zemích Evropské unie

Abstract

EU efforts to harmonize tax systems in the member countries. However, there is a difference, whatever more or less, in the area of personal income tax. This thesis is based on this fact. The area of personal income tax is focused on labor taxation. It means income from employment activity and the related statutory social insurance payments, which significantly affect the amount of income the taxpayer. The aim of thesis is to quantify and compare the tax burden for selected types of taxpayers in different social situations with income from employment activity in the Czech Republic, Austria and Ireland. Theoretical part is focus on defining the tax in general and personal income tax and legislative assessment of personal tax income, is compared in selected countries. The practical part is focused on comparing the tax burden on personal income tax on selected types of taxpayers in selected countries.