Komparace daňového systému České republiky a Německa

Abstract

This bachelor thesis provides a comparative analysis of the tax systems of the Czech Republic and Germany, focusing on personal income tax. The goal is to identify key differences and similarities between these systems and to evaluate their economic and social impacts on individuals.

In the theoretical section, the basics of tax theory are introduced first, providing the necessary background for a detailed comparison of the two tax regimes. In the practical section, tax burdens on individuals and opportunities for their optimization are illustrated through model examples. The thesis employs a combination of quantitative and qualitative research methods to provide an overview of the advantages and disadvantages of each system and offers a basis for potential tax reforms aimed at increasing economic efficiency and supporting social equality.

The conclusions show that although the tax burden is higher in Germany, individuals often achieve a higher income there.