Srovnávací studie daně z příjmů fyzických osob České republiky a Německa

Abstract

The aim of the Bachelor Thesis is to focus on the comparison of personal income taxes in the Czech Republic and Germany. Tax system and the main structural components of personal income taxes are described theoretically in the first part of the Thesis. The analysis of the tax burden on practical examples using tax quota of taxpayers of the two countries can be found in the second part of the Bachelor Thesis. The essential distinctions of taxation of personal income taxes and a recommendation for change in taxation of personal incomes employment taxes of an individual in The Czech Republic is described at the end of the Bachelor Thesis.