Daňový systém České republiky a Lucemburska

Abstract

The subject of the work is to get familiar with the tax system of the Czech republic and Luxembourg, and the comparison of these two analyzed tax systems. The first and last chapter is dedicated to the introduction and conclusion. The second chapter introduces the basic tax concepts that are necessary for understanding the following chapters. The third chapter analyzed the tax system in the Czech Republic, which are the main direct and indirect taxes in the Czech Republic. The fourth chapter analyzes the tax system Luxembourg and similarly as the third chapter describes the main direct and indirect taxes. In the fifth chapter, which is pivotal chapter of the work, these tax systems are compared, what they have in common and what is different.