Komparace daňového zatížení zaměstnanců v České republice a ve Spojených státech amerických

Abstract

The aim of this thesis is to compare the tax burden of employees in the Czech Republic and in the United States of America, according to the valid legislation in 2017. The theoretical part describes the personal income tax in each country, focusing on the taxation of income from employment. The gained knowledge is used to analyze the effective tax rates in three selected types of household and calculate the interval progressivity of income tax. There are selected three representative states - Florida, California and North Dakota, for the purpose of comparing the tax burden.