Komparace daňového systému České republiky a vybraných zemí Evropské unie

Abstract

This thesis is focused on comparison of tax systems in Czech Republic and chosen countries of European Union, specifically on tax systems of the Federal Republic of Germany and Republic of Poland. In the first part of this thesis is described the tax system of Czech Republic. In the second part firstly is described the tax system of chosen countries. First is described the tax system of the Federal Republic of Germany and thereafter is described tax system of Republic of Poland. Tax systems of Czech Republic and chosen countries are analyzed and described in detail. Practical part is oriented specifically on the taxation of employees. The examples are focused on the calculation of the tax charge of selected taxpayers and then the results are compared by comparison in individual countries. Specific taxpayers are used as an example, which are specified in detail in this chapter. Next part of the practical part are calculations of tax progressivity in all countries and subsequent comparison of the obtained results. In all the systems compared, the conditions were more favorable for the taxpayer who had a family, as it was possible to apply discounts and tax benefits associated with them.