Přímé daně v kontextu veřejných financí

Abstract

A B S T R A C T The goal of this work is to compare the direct taxes of public budgets in the Czech and Slovak Republic in years 2007 - 2011. The first chapter contains information about tax politics of the country. In its introduction is the characteristics of the tax system in the Czech Republic. In the following part there are described various direct taxes with the current rate applicable in 2013. The second chapter is structurally similar to the first one, the information inside of it, however, is focused on the area of Slovak Republic. The third chapter compares the yields of direct taxes in the period 2007 - 2011. This comparison is done in CZK as well as the share of direct taxes on their total revenues. In the second part of the chapter is the calculated tax burden on citizens with minimum wage, 0.5 times the minimum wage, average wage, 1.33 times the average wage, 2 times the average wage and 3 times the average wage.