Komparace daně z příjmů ze závislé činnosti v České republice a Slovenské republice

Abstract

This bachelor thesis focuses on income taxes from dependent activities in the Czech Republic and the Slovak Republic. This thesis is divided into two parts - theoretical and practical. The theoretical part defines the terms to understand the topic such as the function of taxes, tax distribution, tax system, types of wages etc. It explains the principle of taxation in both countries and theoretically describes the impact of the COVID-19 pandemic on wages. The practical part provides examples for comparing the taxation of the Czech and Slovak Republics. There are both monthly and annual tax settlements. The aim of this bachelor thesis is to characterize income taxes from dependent activity in the Czech Republic and the Slovak Republic and its subsequent comparison.