Analýza daně z příjmů fyzických osob v České republice v komparaci se Slovenskou republikou

Abstract

The thesis focuses on the analysis of income taxes in the Czech Republic and Slovakia and subsequent comparison of tax burden on model examples. The aim of the thesis is to determine which country has a higher tax burden and why is it like that. The theoretical part, which is divided into two chapters, describes in detail the basic tax terms and personal income taxes in both countries. The 4th chapter contains the practical part of the thesis. There are three examples, which demonstrate the main differences in taxation in the Czech Republic and Slovakia and various options for tax allowances. In conclusion, it is stated and graphically demonstrated which country has a lower tax burden, by how much percent and for what reason.