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National Repository of Grey Literature 1 records found  Search took 0.00 seconds. 
The Income Tax of Individuals, Comparison of Slovak and Czech Republik
 Kromková, Katarína ; Filipová, Vladimíra (advisor) ; Valasová, Elena (referee)
The main aim of my bachelor thesis is to compare the tax on income of individuals of Slovak and Czech Republic. To solving I used a combination of descriptive and comparative methods. The first two chapters are focused theoretically and the third is a practical application of the tax burden of Slovak and Czech republic, As an example I used a creation of a tax return in both countries. The main finding of my work is that the tax burden of individuals is much more favourable for taxpayers in the Czech Republic. Not only a different tax rate, but also the impact of other indicators, such as the application of tax allowances, discounts for the taxpayer and tax credits for children play a major role.
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