Komparace základních principů daně z příjmů fyzických osob v České republice a Maďarsku

Abstract

This bachelor thesis deals with the characteristics of the personal income tax in the Czech republic and Hunagry. It also compares the most important differences in the application of this tax in both countries. Comparison is made on four model examples of fictitious taxpayers. The results were used to determinate their differencies in the application of personal income tax in both countires and how the tax burdens taxpayers. In conlusion, the most important differences between the Czech Republic and Hungary are defined and potential recommendations that could help Hungarian taxpayers reduce their tax burden.