Komparace daně z příjmů fyzických osob v České republice a Polské republice
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Vysoká škola báňská - Technická univerzita Ostrava
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Abstract
The topic of the bachelor thesis is a comparison of personal income tax in the Czech Republic and the Republic of Poland. The content of the theoretical part is a description of the basic tax theory and the theory of personal income tax for both countries. The practical part is focused on the comparison and subsequent written and graphic evaluation of the differences in this tax for the Czech and Polish Republics.
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personal income tax, direct taxes, income tax law, tax, comparison, tax regulations