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National Repository of Grey Literature 1 records found  Search took 0.00 seconds. 
Personal income taxation in the Czech Republic and the Russian Federation
 Dorzhieva, Aiana ; Rytířová, Lucie (advisor) ; Tepperová, Jana (referee)
In my bachelor thesis I focus on personal income tax in the Czech Republic and the Russian Federation. The aim of this thesis is to analyze basic legislation of personal income taxation and social insurance in the Czech Republic and the Russian Federation and give a reader insight into the issues regarding the determination of tax liability and social security contributions in the selected countries using case studies. The first chapter contains budget designation of tax and share of tax revenues on public budget. The second chapter describes the structural components of tax, partial tax bases and tax payment in the Czech Republic and the third the same from the perspective of the Russian Federation. Last fourth chapter represents a case study for the Russian part.
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