Komparace zdaňování příjmů ze závislé činnosti v České republice a ve Spolkové republice Německo

Abstract

This thesis presents a comparison of tax systém in the Czech Republic and Germany with focus on tax on personal income. Theoretical part contains relevant theoretical background mainly based on national personal income tax acts. The practical part contains specific examples and calculations with respect to taxes on income and their comparison. The thesis shows that the fixed rate, which is using in the Czech Republic, affects more the low-income taxpayers. Thy study suggests changes in taxation of income in Czech Republic via abolishment of the super-gross wage. After that, the estimation of tax liability was madeusing regression analysis.