Komparace osobní důchodové daně ve vybraných zemích Evropy

Abstract

The issue of taxation has always been a frequent topic of highly delicate discussions. Existence of taxes is closely connected with the existence of the State for which taxes represent the most important source of income. Personal income tax is considered to be the most effective and fairest way of taxation, as it fully respects the taxpayer's solvency. The aim of this bachelors work is to compare tax burden and tax liability coming from salaries and other remunerations in connection with employment of chosen taxpayers in Czech Republic, Croatia, Slovenia, Montenegro, Albania and Serbia. This work is divided into three successive parts. In the first of them, the basic tax theory is explained as well as all the relevant information about personal income tax and social security contribution too. In the second part of this work are described and also compared the personal income tax legislation in chosen countries. Moreover the second chapter contains the pattern how to calculate the tax liability in these countries. The last part brings the comparison of tax burden and tax liability of chosen taxpayers in selected countries.