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Determination of the tax base of personal income in selected countries
Fatková, Andrea ; Vančurová, Alena (advisor) ; Pšurná, Pavla (referee)
The goal of this bachelor work is to analyze tax systems in several countries to compare it with tax system in the Czech Republic. In details it means how to calculate personal income tax, which deductible tax expenses is possible to apply, at the end to find out which tax rate is used. In this work there is compared Czech Republic with other European countries, specifically compared to Slovakia, Germany, Netherland and Great Britain. Main assumption is that tax systems of these countries could be more similar to tax system in the Czech Republic rather than USA or eastern countries taxes. This bachelor work is focused on following areas, how many partial base of taxes mentioned countries have, which kinds of tax rates are applied, which legal ways of deductible tax expenses exist and differentiate between mentioned countries and Czech Republic. Main focus is to find out differences between Czech Republic and other European Union countries, what is common in taxes in compare to other countries, to find out ways how to improve, to be advantageous and more efficient for country and tax payers.
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