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Identifikace rozdílů ve zdaňování příjmů fyzických osob v České republice a Velké Británii
 Kubešová, Dominika
The bachelor thesis deals with the identification of differences in personal income tax in the Czech Republic and Great Britain. The theoretical section details the tax system of the two countries, with a focus on individuals. In the practical part, the personal income tax of each country is represented numerically and compared with the subsequent application of changes in the taxation of individuals in the Czech Republic as well as an assessment of the impact these changes would have had on individuals, employers, employees and the state. The proposal on the basis of the obtained results is recommended to Czech Republic to reduce the cost to employers for employees by 1% of social insurance, abolished the super gross wage and discounts subtracted from the tax base.
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