Komparace zdanění příjmů ze závislé činnosti v České a Slovenské republice

Abstract

This diploma thesis deals with the comparison of income taxation from dependent activity in the Czech and Slovak republic. The source of information were income tax acts and literature related to the issue. The teoretical part describes personal income tax of both states with a detailed focus on dependent activity. Practical part contains the calculation of the tax on dependent activity and the net salary of tax payers with different incomes. Furthermore, this part compares the tax burden on the tax payers of both countries. The conclusion of the thesis contains evaluation of existing tax legislation with reference to its complexity. Personal income tax on dependent activity is governed by tax laws in both countries where it is very difficult to orientate. In a further comparison, was found that in most cases the Czech tax payer is less taxed than the Slovak tax payer, although the calculation of the net salary in the Czech republic is made from the super-gross wage.