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Evaluation of the Tax Burden on the Selected Group of Natural Persons in the Czech Republic and in Russian Federation
Puchkova, Kseniia ; Kukalová, Gabriela (advisor) ; Rohan, Jan (referee)
The thesis deals with the analysis of the tax burden of the selected group of natural persons in the Czech Republic and in the Russian federation. The first part is theoretical, in which the work is focused on defining the basic taxconcepts. Further it describes the tax system of the Czech Republic and analyzes the issue of the tax system in the Russian federation. In the practical part model of entrepreneur is determined, calculations of each tax repayment, which the entrepreneur is subject to, are performed both for the Czech Republic and the Russian Federation. On the basis of this analysis it is possible to evaluate the tax burden of individuals in both countries.

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