Komparace daňové soustavy České republiky a Dánského království se zaměřením na daň z příjmů

Abstract

The thesis deals with analyzing tax systems of the Czech Republic and the Kingdom of Denmark. The introduction is dedicating to Understanding the Theoretical Bases of the Individual systems. This is especially of the demarcation on the basic terms such is as tax, tax base, the tax deductions and the tax allowance. The practical part has a comparison between the tax systems using pointers as is tax rate, tax freedom day and efficiency of the tax rate. On the examples is given difference in the taxation between countries for an employees, self-employed and company. The conclusion has a summary of main differences weaknesses and proposals for their change.