Komparace daně z příjmů fyzických osob v České republice a Polské republice

Abstract

This bachelor thesis is focused on personal income taxes from the perspective of the Czech Republic as well as Poland. The goal of this thesis is to determine the tax assessment, tax burden and other options & responsibilities of taxpayers from these countries. The thesis is divided between theoretical and practical parts. In the theoretical part, we describe the problems relating to taxation of personal income, first from the perspective of the Czech Republic, and then from the perspective of Poland. In the practical part, this knowledge is applied to specific taxpayers and tax burdens according to specific situations. The results of calculations and options are summarized and compared.