Osobní důchodová daň v České republice a ve Slovenské republice

Abstract

This thesis follows up a comparison of personal income tax in the Czech and Slovak Republic. The first part compares the differences in the definitions of basic terms under the laws valid in the country. The third chapter describes the development of the tax system in the Czech Republic. The fourth part is concentrate to the development of the Slovak tax system splits into two independent states, till the present. The last chapter focuses on the method of calculating the tax payer. The aim of this study was to analyze the method of taxation with a focus on the taxation of income from employment after the introduction of a equal tax rate.