Komparace zatížení osobní důchodovou daní ve vybraných členských zemích Evropské unie

Abstract

A personal income tax is one of the most important taxes in tax systems. The aim of this graduation theses is to compare the personal income tax in particular member countries in the European Union and to do analysis and comparison of a tax burden of chosen types of a tax-payer in chosen member countries in the European Union. The first part contains a theoretical interpretation of the personal income tax with a view to describe subjects such as a tax, a tax base, a tax deduction and a tax rate. Next part contains a description and comparison of legislation arrangements of the personal income tax in particular countries of the European Union. In the application part is specified the tax burden of tested tax-payers in chosen countries of the European Union and there is its comparison according to the type of a tax rate and the possibility to emphasise the social situation of the tax-payer and alimentation persons. In calculations the possibility to apply a benefit to the mandatory social insurance such as a tax appointed expense in the personal income tax was emphasised including a numeration and comparison of the total tax burden of tested tax-payers which emphasises the personal income tax and compulsory fees to the mandatory social insurance.