Analýza daňového zatížení fyzických osob daní z příjmů v České republice, Slovensku a Polsku

Abstract

This diploma thesis deals with income taxation of natural persons in the Czech Republic, the Slovak Republic and Poland. The thesis involves a description of how to determinate a tax residentiality in each of those three countries together with the process of natural persons income taxation. At the same time, the methods of dual taxation prevention are discussed as well. A practical example applied to a fictive natural person having the income from both employment and business (tax consulting) is the part of this thesis. This fictive person is chosen to have the average income and common private situation and tax burden is shown as it would be in each of mentioned three countries. Comparison of gained results and assessment are provided. The last part of the thesis deals with procedural aspects of income taxation of natural persons and the structure and functioning of tax administration in all chosen countries. The conclusions of this diploma thesis can serve to business making natural person to compare the tax burdens or they can become an aid when making decision what country is the best one to become its tax resident.