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Hodnocení daně z příjmů fyzických osob ze závislé činnosti ve vybraných zemích Evropské unie
Zwetzová, Alena
The bachelor thesis deals with the system of personal income taxation from employment in two countries of the European Union. The goal is based on identification and evaluation the differences or identities in two tax systems to determine which of them is more advantageous for the taxpayers in terms of tax burden. The first part explains the issue of personal income taxation from employment in two countries of the European Union and the second part is followed by the comparison of both tax systems with taking into account other aspects related to the employment and, last but not least, the whole issue of income taxation is illustrated in model examples and graphs.

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