Medzinárodné zdanenie príjmov fyzických osôb v Českej republike, Slovenskej republike a Švédskom kráľovstve

Abstract

In the introduction, the diploma thesis presents the legislative framework for the international taxation of individuals in the Czech Republic, Slovakia, and Sweden, including bilateral double taxation conventions, followed by practical examples of various methods and procedures. The theoretical framework demonstrates that in international taxation, it is necessary to focus on both the legislative context of double taxation conventions and local legislation.

The application-verification part consists of an analysis of tax liability performed through calculations on the Czech Financial Administration portal. The results are processed using statistical methods such as regression and correlation analysis, descriptive statistics, and ANOVA analysis of variances in the statistical program Real Statistics. In each of the four tax alternatives, the value of one income component—dividends from Sweden—changes. A comparison of the results of regression, along with accompanying tests, shows that while the first alternative may appear to be the most suitable from a statistical perspective, it would be the first to be excluded from a tax perspective. The third alternative, with local optimization applied and domicile submitted, is recommended due to its lower tax in the Czech Republic and consequently reduced overall tax burden.

The conclusion of the diploma thesis confirms that individuals with proportionally equal incomes can achieve significantly different tax liabilities through proper optimization, resulting in substantial tax savings.