Komparace osobní důchodové daně ve vybraných zemích OECD

Abstract

The aim of this thesis is to compare the personal income tax in selected OECD countries and transfer the tax burden comparison of personal pension tax payers of various types in selected OECD countries, focusing on the analysis of taxation of their income. In the second chapter named the personal income tax characteristics of the space devoted to the characterization and classification of taxes, the characteristics of social security payments, macroeconomic and microeconomic indicators of tax burden. The third chapter, entitled Description and comparison of legislation relating to personal income tax, is focused on the specific parameters of legislation relating to personal income tax in the countries analyzed. At the end of this chapter summarizes the differences in the various legislative amendments in the subsection entitled comparison of legislative changes. In the fourth chapter, converted comparison of personal income tax burden in selected countries. The first part of comparison is converted from a macroeconomic perspective on the basis of statistical data available from the OECD. The second part of comparison is converted from a microeconomic perspective, this section focuses on the comparison of three fictitious tax burden on taxpayers with incomes in the range of 50% of the average wage of 300% of the average wage.