Komparace přímých daní v České republice a v Německu
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Vysoká škola báňská – Technická univerzita Ostrava
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This bachelor thesis is focused on comparison of direct taxes in the Czech Republic and Germany.
The theoretical part describes basic taxes terms of the direct taxes in both countries, the Czech Republic and Germany. In the practical part is a comparison of personal income tax, corporate income tax, road tax and real estate tax showed in examples. The work also contains summary of the achieved results.
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Czech Republic, Germany, direct taxes, personal income tax, corporate income tax, road tax, real estate tax