Komparace daňového systému České republiky a vybraných zemí

Abstract

The bachelor thesis deals with the comparison of the tax systems of the Czech Republic and selected countries. The bachelor thesis aim is to compare the tax system in the Czech Republic and in selected countries based on the description, and to further quantify and compare the tax burden for selected types of taxpayers. In the second part of this work, general tax concepts and the tax system are characterised. The next section is followed by a description of individual tax systems and a comparison of the tax systems of selected countries using tax indicators. The last part of the work compares the tax burden for specific types of model taxpayers for sellected taxes within the selected countries and then compares the total tax burden of the model taxpayer based on the tax obligations calculations made. In conclusion, the findings are summarised.