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Komparace zdanění příjmů fyzických osob ze závislé činnosti v ČR a USA
 Šarman, Radek
This bachelor thesis describes a comparison of tax burdens of families living in the Czech Republic and in the United States of America assuming, that their income from employment is their only source of income. All amounts are according to the legislation in force in 2019. In the theoretical part of this thesis the reader is familiarized with basic concepts that need to be understood for further understanding the tax systems of ČR and USA. Another part of the theoretical part is devoted to the description of the tax systems of individual countries, focusing on the taxation of personal income from employment. For each country there is also a description of their individual social security and health care systems. The practical part is then devoted to the calculation of tax burden of model families.
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