Analýza daňových systémů České republiky a Spojených států amerických

Abstract

The aim of this thesis is the description and the analysis of tax systems in the Czech Republic and in the United States. Also building of the concept of the tax system in the Czech Republic using the new knowledge of the U.S. tax system. The thesis is divided into five chapters, including an introduction and conclusion. The first chapter is devoted to the presentation of initial work, the second chapter is devoted to the characteristics of the tax system in the Czech Republic, the third chapter is devoted to the characteristics of the tax system of the United States of America. The fourth chapter is devoted to the analysis of both tax systems. The analysis is performed by using selected international indicators and comparisons using the tax burden. The fourth chapter i salso focused on the methods of multi-criteria evaluation of alternatives and the construction of the concept of the tax system in the Czech Republic. The last chapter is devoted to a summary of the issue.