Daňový systém České republiky ve srovnání se systémy vybraných zemí EU
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Foltýnová, Barbora
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Vysoká škola báňská - Technická univerzita Ostrava
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Abstract
The Bachelor’s work “The Tax System of the Czech Republic in Comparison with the Systems of the Chosen Countries of the European Union” characterizes the tax systems of four countries of the European Union.
My work is divided into three parts. The first one deals with the tax system in the Czech Republic. This part also describes the historical development of our tax system, tax terms including individual types of taxes. The second part concentrates on the tax systems in Germany, France and Lithuania. The practical part compares the tax system in the Czech Republic with those in Germany, France and Lithuania and it does so by means of tax quotas, the total share of direct and indirect taxes on the Gross National Product and total tax yields. The last part also mentions the so called tax free day.
Description
Import 29/09/2010
Subject(s)
Tax, Tax system /system of taxation/, The Czech Republic, European Union, Germany, France, Lithuania, Direct taxes, ndirect taxes, Local taxes, property taxes, natural person income tax, Value added tax, Tax yield /tax revenue/, Taxpayer, Payer, Subject of tax, Tax base, Tax rate.