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Comparation of Tax Systems of the Czech and Slovak Republic
Kraicová, Petra ; Makarová, Xénia (referee) ; Brychta, Karel (advisor)
Bachelor thesis highlights the differences in the tax systems of the Czech Republic and Slovakia. It is focused on the issue of income tax of individuals. It has found large differences in the actual calculation of taxes and the amounts reducing tax base or tax. In the second part, the work deals with the avoidance of double taxation on income arising from both countries. It analyzes and explains the Convention for avoidance of double taxation and on examples of clarifying the solutions of different situations.
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Comparation of Tax Systems of the Czech and Slovak Republic
Kraicová, Petra ; Makarová, Xénia (referee) ; Brychta, Karel (advisor)
Bachelor thesis highlights the differences in the tax systems of the Czech Republic and Slovakia. It is focused on the issue of income tax of individuals. It has found large differences in the actual calculation of taxes and the amounts reducing tax base or tax. In the second part, the work deals with the avoidance of double taxation on income arising from both countries. It analyzes and explains the Convention for avoidance of double taxation and on examples of clarifying the solutions of different situations.
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