Osobní důchodová daň ve vybraných zemích

Abstract

The bachelor’s thesis analyzes and compares the personal income tax in Bulgaria, Czech Republic, Denmark, Croatia, Germany and Spain.The first part is focused on the basic characteristics of the personal income tax and the issue of determining the tax rate. Explains the function of taxation, classification of taxes, the good qualities of taxes, the problem of the shadow economy etc. The next part analyzes the legislative of personal income tax in selected countries. The last practical section a comparison of model taxpayers in individual countries and then comparison taxpayers in all countries. Model taxpayers are designed to illustrate different social situations at different income levels. The benefit of this work is a clear comparison and description of the personal income tax in selected countries. Results may be used for educational purposes as well as to individuals who choose to work abroad.