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National Repository of Grey Literature 1 records found  Search took 0.01 seconds. 
Comparison of the Tax System in the Czech Republic and Slovakia
 KAMENÍKOVÁ, Štěpánka
The thesis focuses on comparing the tax systems of the Czech Republic and Slovakia. The comparison of tax systems first takes place on the basis of the description of Czech and Slovak taxes, where for example differences in rates or other parameters and social and health insurance contributions are included. Furthermore, the comparison is made on the basis of selected tax indicators, these indicators are implicit tax rates on consumption, labour and capital, effective tax rates, tax mix, tax quota and per capita gross domestic product in purchasing power parity. The period from 2017 to 2020 was selected for comparison. The values of these indicators were obtained from online statistical databases. In conclusion, the indicators were evaluated in terms of the tax burden.
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